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For someone to be a good CIO, technical ability is the most important characteristic.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
General Ledger
A comprehensive record of all financial transactions that occur within a business, sorted by account.
T-account
A graphical representation of a ledger account that outlines the effects of transactions on a specific account, used in double-entry bookkeeping.
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