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accounts in the General Ledger that contain the credit and debit totals of other accounts.
document containing details of goods purchased or services provided and including the VAT amount...
an intermediary account treated as a nominal account in the General Ledger.
document that the business can use to record a transaction in a subsidiary journal.
internal control measure applied by encouraging or causing a desirable event to take place.
(also called sole proprietor) type of business owned and run by one individual