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Accounting Chapter 2

Chapter 2 Vocabulary

TermDefinition
Chart of Accounts a list of accounts used by a business
Credit an amount recorded on the right side of a T account
Debit an amount recorded on the left side of a T account
Normal Balance the side of the account that is increased
T Account an accounting device used to analyze transactions
Normal Balance for Assets Debit Side
Normal Balance for Liabilities Credit Side
Normal Balance for Owner’s Equity Credit Side
Created by: josiekay
Popular Accounting sets

 

 



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