Examlex
By the second half of the first year,babies' categories appear to be based on
Journal
A detailed record where all financial transactions of a business are initially recorded before summarizing them into ledgers.
Journalizing
The process of recording transactions in a journal or diary in chronological order before they are posted to ledgers.
Post Reference Notation
A notation in a ledger to indicate the source of each entry, facilitating the traceability and verification of transactions.
Ledger
A book or electronic record used to record all of a company's financial transactions in accounts.
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