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In accounting, a check register or checkbook register is a document, usually part of the general ledger, used to record financial transactions in cash. [ 1 ] References
Single-entry bookkeeping, also known as, single-entry accounting, is a method of bookkeeping that relies on a one-sided accounting entry to maintain financial information. . The primary bookkeeping record in single-entry bookkeeping is the cash book, which is similar to a checking account register (in UK: cheque account, current account), except all entries are allocated among several ...
Sample passbook (open), containing the same transactions as the bank statement. A passbook or bankbook is a paper book used to record bank or building society transactions on a deposit account.
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Individual transactions are posted both to the controlling account and the corresponding subsidiary ledger, and the totals for both are compared when preparing a trial balance to ensure accuracy. For example, " accounts receivable " is the controlling account for the accounts receivable subsidiary ledger.
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