Examlex
Which of the following computer related employees should not be allowed access to program listings of application programs?
Control Account
A summary account in the general ledger that aggregates the details recorded in a subsidiary ledger for similar transactions, such as accounts receivable or payable.
Total Retained Earnings
The accumulation of a company's net earnings not distributed to shareholders, reinvested in the business.
Book Value Per Share
A financial measure that calculates the per-share value of a company based on its equity available to shareholders.
Par Value Per Common Share
The nominal or face value of a common stock as stated in the corporate charter.
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