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The Fourth Amendment prohibits:
Normal Balance
The usual balance side (debit or credit) on which an account increases.
Account Category
A classification within the financial statements that helps in organizing accounts, such as assets, liabilities, equity, revenues, and expenses.
Controlling Account
An account in the general ledger that summarizes the total amounts recorded in all subsidiary ledger accounts.
Subsidiary Ledger
A ledger containing the details of transactions for a specific account, which then summarizes into a single amount in the general ledger.
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