Examlex
Which of the following financial ratios is the best measure of the operating effectiveness of a firm's management?
General Ledger Account
An individual account within the general ledger that records transactions related to a specific asset, liability, equity, revenue, or expense.
Accounts Payable
Short-term financial obligations or debts a company owes to its suppliers or creditors for goods and services received.
General Journal
A primary accounting record used to record all types of transactions before they are posted to individual accounts in the general ledger.
Specialized Journals
Accounting books or ledgers used to record and track transactions of a specific type, such as sales or purchases, separately from the general ledger for greater efficiency and accuracy.
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