Examlex
All of the following are degrees of causality EXCEPT:
Original Entry
Describes the initial recording of a financial transaction in the accounting records or journal, marking the first phase in the accounting cycle.
Specialized Journals
Accounting journals designed for recording specific types of financial transactions, streamlining the accounting process.
General Journal
A book or digital record used in double-entry bookkeeping to chronicle all financial transactions in chronological order, allowing for the tracking of all company transactions.
Accounting System Design
The process of defining the structure, components, and processes of an accounting system tailored to meet specific financial reporting and management needs.
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