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Close Process
The activities that occur each period that support the proper recording and preparation of all transactions within the company’s general ledger to support management and regulatory reporting
Consolidate Process
The activities that combine legal entities globally to prepare consolidated management and regulatory reporting
Reporting Process
The activities that provide the analysis and reporting necessary to satisfy the needs of management and regulatory stakeholders
Entity
The company view of an enterprise
Natural Account
Nature of accounts by category within the financial statements
Department
Functional breakdown of an organization and indicates who is responsible for what
Line of Business
Management view of the business for performance reporting and contorl