Examlex
Studies of invertebrate and vertebrate development suggest that there is a universal body plan for animal development.
Control Account
An account in the general ledger used to summarize the details of a subservient ledger.
Subsidiary Accounts
Detailed records that support and summarize information in a controlling account, often used for individual items or customers.
Cash Refund
An amount paid by the seller to the buyer for merchandise that is defective, is damaged during shipment, or does not meet the buyer’s expectations.
Cash Payments Journal
The special journal in which all cash payments are recorded.
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