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  2. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.

  3. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...

  4. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    t. e. In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [ 1] A general ledger may be maintained on paper, on a computer, or in the cloud. [ 2]

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  6. Randomized controlled trial - Wikipedia

    en.wikipedia.org/wiki/Randomized_controlled_trial

    A randomized controlled trial (or randomized control trial; [ 2] RCT) is a form of scientific experiment used to control factors not under direct experimental control. Examples of RCTs are clinical trials that compare the effects of drugs, surgical techniques, medical devices, diagnostic procedures, diets or other medical treatments. [ 3][ 4]

  7. Trial by ordeal - Wikipedia

    en.wikipedia.org/wiki/Trial_by_ordeal

    Trial by ordeal was an ancient judicial practice by which the guilt or innocence of the accused (called a "proband" [ 1]) was determined by subjecting them to a painful, or at least an unpleasant, usually dangerous experience. In medieval Europe, like trial by combat, trial by ordeal, such as cruentation, was sometimes considered a "judgement ...

  8. Controlling account - Wikipedia

    en.wikipedia.org/wiki/Controlling_account

    Controlling account. In accounting, the controlling account (also known as an adjustment or control account [1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking transactions within the controlling account in more detail.

  9. The ‘Work-Life Balance’ Myth: Why It’s OK To Not Do It All

    www.aol.com/life-balance-myth-why-ok-140041881.html

    The truth is, no one person ‘has it all.’. More importantly, no one needs it all. In reality, we all live most effectively when we create a ‘work-life blend’ — an opportunity to create a ...