Examlex
According to the text, white collar crime can be seen as a product of failed social
control and as a product of highly successful social control.
Subsidiary Ledger
A detailed ledger that contains account information relating to specific areas like accounts receivable or payable, supporting the general ledger.
General Ledger
The master set of accounts that aggregates all transactions recorded for a business.
Subsidiary Ledger
A detailed ledger that contains the supporting documents for a specific main account, such as accounts payable or receivable, to keep the general ledger uncluttered.
General Journal
A primary accounting record where financial transactions are initially recorded, before posting to specific accounts in the ledger.
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