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Chapter 3 vocab

An accounting device used to analyze transactions T Account
The side of the account that is increased Normal Balance
An amount recorded on the left side Debit
An amount recorded on the right side Credit
A list of accounts used by a business Chart of Accounts
An increase in owner's equity resulting from the operation of a business Revenue
Anything of value that is owned Assets
An amount owed by a business Liabilities
The amount remaining after the value of all liabilities is subtracted from the value of all assets Owner's Equity
A decrease in owner's equity resulting from the operation of a business Expenses
Assets taken out of a business for the owner's personal use Withdrawal
Account a business owes money to Accounts Payable
Money owed to a business by its debitors Accounts Receivable
Created by: echavez0195