SHORT TERM DEBT is any debt owed by a company that is due and payable within one year. The debt is often made up of short-term bank loans the company is liable for.
AUXILIARY JOURNAL is a journal in which accounting information is stored both before and after the transfer to the General Ledger.
MAKER is a. the producer of a product, or, b. the person who signs a check or promissory note, which makes him/her responsible for payment.
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