Examlex
The semantic differential is a five-point rating scale with endpoints associated with bipolar labels that have semantic meaning.
Posting Process
The act of transferring entries from a company's journal to the appropriate accounts in the general ledger.
Balance Errors
Mistakes in the accounting process that lead to discrepancies in the trial balance, often requiring adjustments to correct.
Trial Balance
A financial document showing the amounts held in each of a company's main accounting records at a certain date.
Chart of Accounts
A systematic list of all ledger account titles and numbers used by a company, organized to support the compilation of financial statements.
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