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Chapter 4

QuestionAnswer
Chart of accounts List of all accounts used by a business.
Ledger Where all manual or electronic are grouped together.
Double entry accounting System used to analyze and record transactions.
Credit Entry on the right side of an account.
Debt Entry on the left side of an account.
T account Efficient tool for using the Double-Accounting.
Normal balance Always on the side used to record increases to the account.
Created by: 18821
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