Examlex
A ____ is a bogus record in a networked database that neither employees nor business partners would ever access for legitimate purposes.
Chart of Accounts
A listing of all the accounts in a general ledger that a business uses to code each of its transactions based on the nature of the expense, asset, liability, etc.
General Ledger
A comprehensive accounting record of all transactions of a business, summarizing all accounts and transactions in one place.
General Ledger Accounts
These are the main accounts where all the business transactions of a company are recorded, serving as a permanent record organized by account.
Trial Balance
A financial worksheet that gathers the balances from all accounts into debit and credit columns, verifying the mathematical accuracy of a company's accounting system.
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