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One explanation of aging cites our dietary habits as connected to the aging process. Which statement below is NOT consistent with this theory?
Subsidiary Ledger
A detailed ledger that contains all the transaction details of a specific account, which rolls up into the general ledger.
Controlling Account
A controlling account is a summary account in the general ledger that consolidates and reflects the total balance of all subsidiary accounts related to it.
General Ledger
The primary accounting record used to track all of a company's financial transactions, summarized from subsidiary ledgers.
Revenue Journal
An accounting journal used to record the company's revenue transactions systematically.
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