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Olimpiade Sains Kota (OSK) 2014 - Ekonomi , Nomor 47


In preparing financial statements, a transaction is first recorded in a journal and periodically transferred to the accounts in the ledger. The ledger is a history of transactions by account. The process of transferring the debits and credits from journal entries to the accounts is called ....

a. Double-entry

b. Posting

c. Adjustments

d. Journalizing

e. Recording