Examlex
What are consolidated financial statements? What are some of the benefits and limitations of them for ATCO Ltd.?
Special Journals
Accounting records that are used for the repeated recording of similar types of transactions, such as sales or purchases.
Control Accounts
An account in the general ledger that summarizes and aggregates the details of a subsidiary ledger.
Subsidiary Ledger
A detailed ledger that provides a breakdown of individual accounts receivable, accounts payable, or other account categories that together constitute a general ledger account.
General Ledger
A comprehensive ledger containing every financial transaction throughout a company's existence.
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