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A system which undergoes an adiabatic change and has work done on it by the surroundings has
Segregation of Duties
A principle in accounting and corporate governance that aims to reduce the risk of error and fraud by dividing responsibilities among different individuals or departments.
Accounts Receivable
Financial obligations of clients or customers towards a business for received goods or services that are awaiting payment.
Subsidiary Ledger
A subsidiary ledger is a group of similar accounts whose totals summarize into a single amount shown in the general ledger, aiding detailed financial analysis and tracking.
Fraud Triangle
The fraud triangle is a model that explains the factors that lead individuals to commit fraud: pressure, opportunity, and rationalization.
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