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subsidiary journal used to record all items purchased on credit for the supplier.
GAAP principle that means that the business takes into account income and costs incurred in the...
(also called perpetual inventory system) inventory system where an on-going record is kept of...
(also called accounting period, book year or financial period) specific period used for...
entry in the left-hand side of an accounting record using the double entry principle. A debit...
a group that performs some of the functions of a trade union, such as representing its members...