Examlex
PL 94-142 and its reauthorization as IDEA describe all of the following elements in the definition of a specific learning disability, EXCEPT:
Ledger Accounts
Individual accounts within the ledger that record transactions related to a company's assets, liabilities, equity, revenue, and expenses.
Journal
A detailed record where all financial transactions of a business are initially recorded before being transferred to the accounts in the general ledger.
Transaction Recording Process
The methodical process of recording financial transactions in the books of accounts to ensure accurate financial reporting.
Journal
A chronological record of all transactions made by a company, used as the primary source of information for the financial statements.
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