Examlex
The process through which most cases reach the Supreme Court after four justices concur that the body should hear the case is known as a writ of certiorari.
Source Documents
Original records that provide evidence and details of business transactions, such as receipts and invoices.
Debit
A financial record that elevates an asset or expense account, or lessens a liability or equity account.
Double-entry Accounting
An accounting method where every financial transaction results in equal and opposite effects in at least two different accounts.
Ledger
A book or collection of financial accounts where all transaction records are summarized and recorded.
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