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Declarative memory appears to be handled by the
Merchandise Inventory
Merchandise inventory is the total cost of all goods held by a company for the purpose of resale during a given period.
Schedule of Accounts Payable
A detailed listing of all the amounts a company owes to its suppliers or vendors, but has not yet paid.
Subsidiary Ledger
A detailed ledger that contains information for individual accounts, supporting the summary data in the general ledger.
Controlling Account
A general ledger account that summarizes the total balances of multiple subsidiary accounts.
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