Examlex
Children learn nominals first. This is:
General Journal
The most basic form of journal.
Subsidiary Ledger
A Subsidiary Ledger is a set of accounts that provides detailed information to support a general ledger account, such as detailed customer or vendor transactions supporting the accounts receivable or payable balances.
Electronic Accounting Systems
Digital systems that manage and process financial transactions and accounting tasks through specialized software.
Manual Accounting Systems
Traditional systems of accounting that use physical ledgers and books to record financial transactions manually.
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