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subsidiary journal used to record all transactions relating to goods sold on credit to customers or debtors.
(also called a journal, subsidiary journal or subsidiary book) book in which the business...
(also called manufacturing machinery cost) expense for insurance and depreciation of equipment...
final account used to find the gross profit or loss the business has made from trading.
document signed by partners to form a legal relationship.
goods and services subject to the standard rate of VAT at the time of supply.