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Reference Column
A column in ledgers or journals used to cross-reference or track specific transactions.
General Journal
A comprehensive accounting ledger that records all financial transactions of a company in chronological order before they are transferred to specific accounts.
General Ledger
A collection of a company's financial accounts, where transactions are recorded in separate accounts to maintain a comprehensive financial record.
Explanation Column
A column in accounting ledgers or financial reports where details are provided to explain the nature or reason for a transaction.
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