Examlex
Those who support practice protocols are most likely also to support
Control Account Balance
Refers to the total balance in a general ledger account that summarizes the balances of subsidiary ledger accounts.
Subsidiary Ledger
A ledger containing the details to support a summary line item in the General Ledger, such as accounts receivable or accounts payable.
General Ledger
A comprehensive set of accounts that records all financial transactions of a business and is used to prepare financial statements.
One Column Purchases Journal
A simplified accounting journal used for recording the total monetary amount of purchases by a business.
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