Examlex
What is al-Qaeda and what are their expressed reasons for their actions?
Journal
An accounting record in which transactions are initially recorded in chronological order.
Footing
An accounting term referring to the final total that appears at the bottom of a column of numbers or the process of adding up figures in a column.
Cross-footing
A method used in accounting to check the arithmetic accuracy of accounts by comparing the sums of the totals in the opposite directions.
Special Journals
Special journals are accounting tools used to record specific types of transactions in a more efficient manner, such as sales, purchases, cash receipts, and disbursements.
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