CONTRA ENTRY, in accounting, is a ledger entry which is offset by an opposite entry, either a debit or credit.
ELECTRONIC DATA INTERCHANGE (EDI) is the use of communication between an entity and customers or suppliers to transact business electronically. Purchases, shipping, billing, cash receipts, and cash disbursements can be completed entirely by exchanging electronic messages.
REVIEW EVIDENCE is information used by the accountant to provide a reasonable basis for the obtaining of limited assurance.
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