Examlex
A variation of a phishing scheme is spear-phishing.
Overcharge Creditor
The act of charging a creditor more than the agreed amount or more than the fair price for goods or services.
Adjustment Recorded
The act of documenting changes to accounts to correct or update financial information.
Subsidiary Ledgers
Detailed records that contain information about transactions supporting the amounts reported in one or more general ledger accounts, helping to maintain financial accuracy and provide detailed transactional reports.
General Ledger Accounts
General ledger accounts encompass the complete set of financial accounts and records used by a company to keep track of its financial transactions and prepare financial statements.
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