| # | Concept | Culture | Statement | Freq. |
|---|---|---|---|---|
| 1 | exchequer | Middle East | Not commonly referred to or widely recognized as a concept; may be perceived as obscure or outdated. | 1 |
| 2 | general ledger | Middle East | General ledger is an essential component of financial record-keeping but may not be as commonly used as in Western countries. | 1 |
| 3 | general ledger | Middle East | Less commonly used due to reliance on alternative financial reporting and management practices. | 1 |
| 4 | general ledger | Middle East | Considered an essential tool for tracking financial transactions and maintaining transparency in business operations. | 1 |