Examlex
Flint, jasper, and travertine are microcrystalline forms of calcite.
General Journal Entries
The recordation of financial transactions in the general journal in chronological order, which are then posted to individual accounts in the general ledger.
Accounts Payable
A financial record that reflects a firm's responsibility to clear a short-term obligation to its creditors or suppliers.
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.
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