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Chapter 4

Accounting

TermDefinition
Charter of Accounts List of all the accounts used by a business.
Ledger The system to keep accounts in order.
Double Entry Accounting System to analyze and record a transaction.
Debit An entry on the left side of an account.
Credit Entry on the right side of the account.
T Account Shows dollar increase or decrease in an account that is caused by a transaction.
Normal Balance Always on the side of the used to record increases to the account.
Created by: 333317
Popular Accounting sets

 

 



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