Examlex
Which of the following is a type of cognitive ability test?
Chart of Accounts
A list of all the accounts used in a company's accounting system, organized by category, that helps in preparing and reporting financial statements.
The Journal
A chronological record of all financial transactions, serving as the primary place to record entries in an accounting system.
Journal Entries
The method by which financial transactions are recorded in a company's accounting records; each entry typically includes a debit and a credit.
Adjusting Journal Entries
These are entries made in the accounting records to update the accounts for events that have occurred but have not yet been recorded.
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