The general ledger is also known as the main or nominal ledger, because it holds both sides of double-entry transactions. In contrast, the purchase and sales ledgers are called subsidiary ledgers ...
The cashbook and ledger enjoy what can be considered a confusing relationship because the cashbook actually serves as a ledger. In companies that handle a large amount of cash debit and credit ...
A cash disbursement journal is a running record of a company's recent cash transactions, which must later be copied over to the general ledger. What Is a Cash Disbursement Journal? A cash disbursement ...
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