Examlex
An outer join operator consists of a minus sign enclosed in parentheses, (-).
General Journal
A foundational accounting document where financial transactions are initially recorded, providing a permanent record.
General Ledger
A general ledger is a complete record of all financial transactions over the life of a company.
Posting
The process of transferring information from the journal to individual accounts in the ledger, which helps in preparing financial statements.
Journal
A book or digital record where all financial transactions of a business are initially recorded before being transferred to specific accounts in the ledger.
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