Accounting 110 Chapter 7
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Subsidiary Ledger
is a ledger that contains accounts of a single type
Special Journal
is used to record only one type of transaction
Sales Journal
is used to record only sales of merchandise on credit
Service Business
sells a service
Manufacturing Business
sells good that it produces
Retail Business
sells goods and services directly to an individual consumers
Merchandising Business
sells goods that it purchases for resale
Merchandise Inventory
the stock of goods that is kept on hand
