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nominal account used in the General Ledger of companies, close corporations and partnerships to distribute the profit on year end.
(also called perpetual inventory system) inventory system where an on-going record is kept of...
(also called refer to drawer) term the bank uses to mark and return cheques that they can't pay...
financial statement of sales, expenses and net profit over a fixed period of time.
subsidiary journal used to record monthly salaries of employees.