Examlex
Which one of the following is not a deviation from the standard path of the lawmaking process?
Subsidiary Ledger
A detailed ledger that contains the individual accounts with a common characteristic, linked to a general ledger account.
Accounting Information System
A system used to collect, store, manage, process, retrieve, and report financial data for the users.
Manual Accounting System
A system in which someone performs each of the steps in the accounting cycle by hand.
Special Journals
Accounting books designed for recording specific types of transactions, such as sales, purchases, cash receipts, and cash disbursements.
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