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How does saltation by wind differ from that in streams?
Controlling Accounts
A summary account in the general ledger that consolidates the totals of subsidiary ledger accounts.
Subsidiary Accounts
Detailed records that support or are linked to a general ledger account, providing specifics about transactions.
General Ledger
A comprehensive set of accounts that records all financial transactions of a business, providing the data needed to compile financial statements.
Accounts Receivable
The amount of money owed to a company by its customers for goods or services sold on credit.
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