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In California v. Ciraolo the United States Supreme Court held that aerial photographs used to discover cultivated marijuana
Trial Balance
A bookkeeping worksheet listing the balance of all ledgers in two columns, debits and credits, used to ensure that the sum of debits equals the sum of credits.
Journal
A comprehensive listing documenting all monetary transactions of a company, first noted before being moved to the general ledger accounts.
Ledger Accounts
Individual financial records within the ledger that capture all transactions related to a specific asset, liability, equity, revenue, or expense.
Recording Process
The systematic method of capturing, documenting, and maintaining financial transactions and events in the accounting records of an organization.
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