ACCOUNTS RECEIVABLE LEDGER Definition

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ACCOUNTS RECEIVABLE LEDGER is the bookkeeping ledger in which all accounts for which cash assets owed to an organization is maintained.

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EXTERNAL AUDITOR is an auditor, usually working for an audit firm, that is completely independent of the company it is auditing. External auditors should always be certified by a professional association of accountants, and should be selected by, and report to, the corporation's board of directors.

STATED CAPITAL is the declared total amount of money or other resources owned or used to acquire future income or benefits.

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