Examlex
Which of the following is the most empirically sound?
Ledger
An accounting book or computer file for recording and totaling economic transactions measured in terms of a monetary unit and categorized by account type.
Account Titles
Names given to the accounts that reflect the types of transactions they represent, used in bookkeeping to distinguish financial records.
Journalizing
The process of recording transactions in a company's journal, detailing the financial activities and their impact on accounts.
Ledger
A collection of accounts in which the transactions of a business are categorized and recorded, serving as the main accounting record.
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