Examlex
What is the name of the motivational theory that assumes the probability of an individual acting in a particular way depends on the strength of that individual's belief that the act will have a particular outcome and on whether the individual values that outcome?
General Journal
A primary accounting journal where all types of transactions are initially recorded before being posted to specific accounts in the ledger.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual transactions affecting a control account in the general ledger, such as accounts receivable or accounts payable.
General Ledger
The master set of accounts that summarize all transactions occurring within an entity, serving as the main accounting record.
Special Journals
Accounting records that are used for the repeated recording of similar types of transactions, such as sales or purchases.
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