CMAA

subsidiary journals (Ans- A document where transactions are summarized and later recorded in a general ledger. assets (Ans- The properties owned by a business Equities (Ans- What is left of assets after creditors' liabilities have been subtracted liabilities (Ans- The equity of those to whom money is owed (creditors). invoice (Ans- A document that describes items purchased or services rendered and shows the amount due. covered entities (Ans- Providers, hospitals, ...