Examlex
Many countries have ____ norms for expressing information such as dates that are unique to the country. Knowledge of these norms is important when developing global information systems.
Accounts Payable Journal
A ledger that records all short-term obligations or debts a company owes to suppliers and creditors.
Sales Journal
A specialized journal used to record all of a company's sales on credit.
Controlling Account
A general ledger account that summarizes the total balances of several subsidiary accounts, providing an overview and facilitating reconciliation.
Subsidiary Ledger
A detailed ledger that contains the individual accounts related to a specific main account in the general ledger, used to organize and manage specific types of transactions.
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