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General Journal
A primary accounting record where all types of financial transactions are initially recorded using the double-entry bookkeeping method.
Adjusting Entries
Journal entries made at the end of an accounting period to update account balances before financial statements are prepared.
Cash Receipts Journal
An accounting ledger that tracks all cash inflows to a business, documenting sources of revenue or income.
Subsidiary Ledger Accounts
Detailed accounts contained within a subsidiary ledger, tracking individual transactions related to a specific customer, supplier, or type of item.
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