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Sales Journal
A specialized journal used to record all sales of merchandise on credit, organizing transactions systematically for accounting purposes.
Cash Receipts Journal
A financial journal that records all cash inflows to the business, including sales, loan proceeds, and investment income.
General Ledger
A complete record of all financial transactions over the life of a company, serving as the primary data source for the financial statements.
Accounts Receivable
Unpaid amounts by customers to a company for goods or services already rendered.
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