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-Animalia _____
Manual Accounting System
An accounting system in which records are maintained by hand without the use of computer systems.
Chart of Accounts
A systematic listing of all accounts used in the general ledger of an organization, categorized by assets, liabilities, equity, revenue, and expenses.
Two-column Journal
A type of accounting journal that consists of two columns, typically one for debits and one for credits.
General Ledger
A comprehensive record of a company's financial transactions over the life of the organization.
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