Examlex
Computers can be used to commit all of the following kinds of espionage except:
Accounts Payable
Liabilities representing the amount a company owes to suppliers for goods and services purchased on credit.
Controlling Account
The account in the general ledger that summarizes or controls a subsidiary ledger. Example: The Accounts Payable account in the general ledger is the controlling account for the accounts payable subsidiary ledger. After postings are complete, it shows the total amount owed from purchases made on account.
General Ledger
A comprehensive record of all financial transactions made over the life of a company.
Vouchers Payable
Liabilities representing invoices that have been received but not yet paid.
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