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What percentage of Canadians has some kind of post-secondary education?
Cash Payments Journal
An accounting ledger that tracks all cash payments made by a business, including expenses, debt payments, and purchases.
Control Account
A general ledger account that summarizes and controls the detailed data recorded in subordinate ledger accounts.
Subsidiary Ledger
A detailed ledger containing all account details and transactions for individual component accounts that roll up into a general ledger summary account.
Special Journals
Accounting books designed for recording specific types of transactions in a detailed and efficient manner.
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