Examlex
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Accounting Periods
Defined time frames in which financial transactions are recorded and financial statements are prepared.
Consolidation Worksheet
A tool used in preparing consolidated financial statements that details the financial activities of a parent company and its subsidiaries.
General Ledger
A comprehensive record of a company's financial transactions over the duration of its life, providing the foundation for its financial statements.
Working Papers
Documentation retained by accountants and auditors that records the evidence, procedures, and results of audits and other financial analysis.
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