INTERNAL CONTROLS include policies and procedures that (a) pertain to the maintenance of accurate and reasonably detailed records, (b) provide reasonable assurance that transactions are properly recorded and authorized, and (c) safeguard assets.
APIC is an acronym for Additional Paid-In-Capital (finance/business).
DIVISION is a self sufficient unit within a company. A division contains all the functions necessary to operate independently from the parent company.
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