Examlex
Double weighting the sales factor effectively decreases the corporate income tax burden on taxpayers based in the state, such as entities with in-state headquarters.
Posting
The process of recording financial transactions in the accounting books, such as a ledger or journal.
Source Documents
Original records that contain the details necessary to support the transactions entered in an accounting system, such as invoices, receipts, or contracts.
Ledger
A ledger is a comprehensive collection of a company's financial transactions, organized by account, during an accounting period.
Journalized
The process of recording financial transactions in a journal or the book of original entry.
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