PPBS is PPBS is Program Planning Budgeting System.
AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.
CLOSING ACCOUNT is the determining the balance of an account and posting an entry to offset such balance.
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