Examlex
Which type of offense directly harms no one but the offenders?
Posting
The process of transferring entries from the journal to the respective accounts in the ledger.
Journal Entries
Records in accounting that document every transaction affecting a company's financial position, detailing debits and credits to accounts.
Ledger Accounts
Individual records for each account in a company's financial statements, tracking all transactions affecting that account.
Chart of Accounts
An organized list of all the accounts in a company's general ledger which are used to categorize transactions.
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