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chapter 4

QuestionAnswer
Chart of accounts A list of all accounts used by a business.
ledger Accounts are grouped together in a ledger.
Double-entry accounting System to analyze and record a transaction.
debit An entry on the left side of an account.
Credit An entry on the right side of the account.
T account So called a T because of its shape, shows dollar increase or decrease in an account that us caused by a transaction.
Normal Balance Is always the side used to record increases in an account.
Created by: brookelynshoward
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