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Many services maintain records of sales noting:
Subsidiary Accounts
Subsidiary accounts are detailed records that support or explain the balances in one or more general ledger accounts.
Control Account
A general ledger account that summarizes the total amounts recorded in subsidiary ledgers for individual components, like accounts receivable or payable.
Special Journals
Accounting journals designed for recording a specific type of transaction in a detailed manner, such as sales or purchases.
General Journal
A bookkeeping journal where all types of financial transactions are initially recorded, before being transferred to specific accounts in the general ledger.
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