Examlex
_________ models represent a formal way to express data relationships to a database management system (DBMS).
Subsidiary Ledger
A Subsidiary Ledger is a ledger containing all details of transactions for a specific account, which then summarizes into a single line in the General Ledger.
Work In Process Inventory
Goods that are in the process of being manufactured but are not yet completed, representing a component of a company's inventory.
Finished Goods Inventory
Items that have been completed by the manufacturing process and are ready for sale to customers.
Control Accounts
General ledger accounts that summarize the balances of a group of subsidiary accounts, facilitating the organization and verification of financial information.
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