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How have the functions of top management changed with respect to managerial roles?
Cash Receipts Journal
A specialized accounting journal used to record all receipts of cash.
General Journal
A primary accounting record used to record all business transactions not specifically assigned to a special journal.
Subsidiary Ledgers
Detailed ledgers that contain information about specific accounts, which then summarize into a control account in the general ledger.
Accounts Payable
Short-term liabilities of a company, representing amounts owed to creditors for goods or services received.
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