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Journal Entry
A record in accounting that documents a transaction in a company's ledger, thereby affecting at least two accounts to keep the accounting equation in balance.
Corning Company
A technology company known for its specialty glasses, ceramics, and related materials and technologies, including the development of Gorilla Glass.
Chart of Accounts
A systematic listing of all ledger account titles and numbers used by a company, showing the classification and arrangement of accounts.
Posting Reference
A notation that guides one from a journal entry to its corresponding ledger account, facilitating audit trails.
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