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Ch. 4 Sec. 1 AccVoc

Accounting Vocab

Chart of Accounts A list of all accounts used by a business.
Ledger A group of accounts; also referred to as a general ledger.
Double-entry accounting A system that recognizes the different sides of business transactions as debits and credits.
Debit An entry on the left side of an account.
Credit An entry on the right side of an account.
T account A visual representation of a ledger account. This is a tool used to show the dollar increase or decrease in an account caused by a transaction.
Normal balance The increase side of an account. The word "normal" here means "usual".
Physical Having material existence; perceptible.
Exceed To be greater or better than something else; surpass.
Created by: jae.moore124