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Chapter 2 Accounting

TermDefinition
T account An accounting device used to analyze transactions.
Debit An amount recorded on the left side of an account.
Credit An amount recorded on the right side of an account.
Normal Balance The side of an account that is increased
Chart of Accounts A list of accounts used by a business.
Accounts Payable Amounts to be paid in the future for goods or services already acquired.
Accounts Receivable Amounts to be received in the future due to the sale of goods or services.
Created by: romerlor
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