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Analog signals suffer more from attenuation than do digital signals.
Controlling Account
An account in the general ledger that summarizes the total balances of all individual accounts in a subsidiary ledger.
Schedule Of Accounts Receivable
A list of the customers, in alphabetical order, that have an outstanding balance in the accounts receivable subsidiary ledger. This total should be equal to the balance of the Accounts Receivable controlling account in the general ledger at the end of the month.
Control Account
A summary account in the general ledger that consolidates and reflects the total of transactions recorded in subsidiary ledgers.
Customers' Names
Identifying information for individuals or entities that purchase goods or services from a business.
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