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Trial Balance
A financial record-keeping chart where the sums of all ledger balances are gathered into columns of debits and credits, achieving a balance.
Journal Entry
A recording in the accounting books of a business transaction expressed in terms of debits and credits.
Correction Journal Entry
A correction journal entry is used to amend errors or omissions in the financial accounting records of a business.
Ledger Accounts
Records that summarize transactions related to a specific asset, liability, equity, revenue, or expense, forming the backbone of the double-entry bookkeeping system.
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