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accuracy
free from mistakes
financial accounting
includes bookkeeping and preparing financial statements for shareholders
bookkeeping
is the day-to-day recording of transactions
bought ledgers
a book/el. document that a comp. uses to record its expenditures for purchases
creditor
a person or organization to whom money is owed
nominal ledgers
main book
day books/jurnals
book with everyday accounts
debtors
customers who owe money for goods or services purchased
stock
goods ready for sale
raw materials
substances and components used to make prod.
credit
to increase money in a bank account
debit
a deduction of money in a bank acc.
double-entry bookkeeping
system that records two aspects of every transaction
auditing
checking if comp. system of control is legal, accurate, etc.