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To split cells,position the insertion point in the cell to split,____,enter the number of columns and rows into which you want the cells split in the Split Cells dialog box,and tap or click the OK button.
Subsidiary Ledger
A detailed ledger that contains all the transaction details of a specific account, which then summarizes into a general ledger.
Controlling Account
A general ledger account that summarizes the total balances of all subsidiary accounts related to it.
Perpetual Inventory Method
An inventory management system where updates are made continuously as inventory items are purchased and sold, providing real-time inventory levels.
General Journal Entry
A record in the general journal that represents the detailed listing of a company's financial transactions.
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