Examlex
Contrast the structured and object-oriented approaches to conceptual systems design. Which is more common?
Trial Balance
A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check the balance of a company's accounting system.
Prepaid Insurance
An expense paid in advance for insurance coverage, recorded as a current asset on the balance sheet until the coverage period elapses.
Posting Reference
A code or number used in ledger accounts that links journal entries to the specific accounts affected, facilitating traceability and audit processes.
Journal
A journal in accounting refers to a detailed record of all the financial transactions of a business, showing the debits and credits for each transaction.
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