SUBLEDGER is for the purpose of organizing revenue and expense transaction for only one account, e.g., For an individual salesperson, like a general ledger, the subledger has different default account types, each from a salespersons perspective, not a company perspective. Thus, Due is due to the salesperson and Payable is payable by the salesperson.
MOU is Memorandum of Understanding.
ATP is an acronym for After Tax Profit, Accredited Tax Preparer, and possibly more.
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