Short Answer

Documenting the Subtraction Property for Account Reconciliation

A bookkeeping supervisor is updating a training manual for new staff. The manual must define the 'Subtraction Property' and demonstrate how to apply it to ledger entries such as 21−13{}21 - 13 and −11−7-11 - 7. State the rule defined by the Subtraction Property in your own words, and provide the rewritten addition expression for both of these entries.

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Updated 2026-09-19

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