Examlex
According to Kohlberg's model of moral reasoning:
Ledger
A book or other collection of financial accounts of a particular type, often the final record where data from journals is compiled.
Journal
A book or electronic record where all financial transactions of a business are initially recorded, often before posting to ledgers.
Chronological Record
An organized account of events, transactions, or entries in the order they occurred over time.
Accounts Receivable
Payments yet to be received by a company from customers for goods or services already provided.
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