Examlex
Charging the defendant with a more serious crime than the evidence may be able to support at trial.
Accounts Receivable Control
A system or process used to manage and monitor amounts owed to a business by its customers for goods or services provided on credit.
Subsidiary Accounts
Ledger accounts that provide detailed information supporting summary-level entries in the general ledger and control accounts.
Special Journal
A type of accounting journal designated for recording a particular type of transaction in a more efficient manner.
Special Journals
Customized accounting journals used for recording and categorizing specific types of financial transactions.
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