Examlex
Database developers should use meaningful information for primary keys.
Accounts Receivable
The sum customers owe a company for the delivery of services or products, payment for which has not yet been made.
Accounts Payable
Amounts owed by a company to suppliers or vendors for goods or services received but not yet paid for, recognized as a current liability on the balance sheet.
General Journal
A primary accounting record where financial transactions are entered before posting to ledger accounts.
General Ledger
The primary accounting record of a business which contains all the balance sheet and income statement accounts.
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