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A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ledger accounts are often control accounts that report totals of details included in subsidiary ledgers.

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نوع المصطلح: اسم
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المجال / النطاق: محاسبة
الفئة: تدقيق
Company: AIS
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