PROOF OF POSTING Definition

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PROOF OF POSTING (POP) is: a. to prove by acceptable methods the accuracy of any posts made within accounting ledgers; or b. details confirming the shipment of mail with a postal organization.

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TRAILING, in time periods, is the most recently completed time period. For example, trailing twelve months would be the twelve-month period which ended on the final day of the last month.

FLOWCHART, in accounting, is a schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram or flow sheet.

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