Examlex
What is the result of a wrong tool offset?
General Journal
A primary accounting journal where all types of transactions are initially recorded before being posted to specific accounts in the ledger.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual transactions affecting a control account in the general ledger, such as accounts receivable or accounts payable.
General Ledger
The master set of accounts that summarize all transactions occurring within an entity, serving as the main accounting record.
Special Journals
Accounting records that are used for the repeated recording of similar types of transactions, such as sales or purchases.
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