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In a criminal case, the judge can set aside the verdict if the jury voted to convict but not if they voted to acquit.
Primary Ledger
The main accounting record used by a business to keep track of all the financial transactions.
Accounts Receivable Subsidiary Ledger
A detailed record showing the individual transactions and balances for customers who owe the company money, supporting the summary balances shown in the general ledger.
Controlling Account
An account in the general ledger that summarizes the total balances of all individual accounts in a subsidiary ledger.
Schedule Of Accounts Receivable
A list of the customers, in alphabetical order, that have an outstanding balance in the accounts receivable subsidiary ledger. This total should be equal to the balance of the Accounts Receivable controlling account in the general ledger at the end of the month.
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