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The Chairman of the Board must also be the CEO.
Accrued Salaries
This refers to wages that have been earned by employees but have not yet been paid by the company.
Revenue Journal
A specialized accounting journal used to record the sales of goods and services and revenue generated.
Accounts Receivable
This term represents money owed to a business by its clients for goods or services delivered but not yet paid for.
Controlling Account
A general ledger account that summarizes the total amounts listed in a subsidiary ledger.
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