Examlex
Any crime committed with a computer is a computer crime.
Adjusting Entry
Journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Bank Reconciliation
Bank reconciliation is the process of matching the balances in an entity's accounting records to the corresponding information on a bank statement, to ensure accuracy and identify discrepancies.
Journal Entry
A record used in bookkeeping that logs the debits and credits made to different accounts as a result of business transactions.
Recording Error
A mistake made during the process of entering financial transactions into the accounting records.
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