Tables Within a Database Share Common Attributes That Enable the Tables

question 35

True/False

Tables within a database share common attributes that enable the tables to be linked together.

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Definitions:

Subsidiary Accounts

Subsidiary accounts are detailed records that support or explain the balances in one or more general ledger accounts.

Control Account

A general ledger account that summarizes the total amounts recorded in subsidiary ledgers for individual components, like accounts receivable or payable.

Special Journals

Accounting journals designed for recording a specific type of transaction in a detailed manner, such as sales or purchases.

General Journal

A bookkeeping journal where all types of financial transactions are initially recorded, before being transferred to specific accounts in the general ledger.