Examlex
Which business rule specifies that each instance of an entity type must have a unique identifier that is not null?
Financial Statement
A documented summary of financial transactions and standing for a company, person, or alternative entity.
Normal Balance
The usual balance side (debit or credit) on which an account increases.
Account Category
A classification within the financial statements that helps in organizing accounts, such as assets, liabilities, equity, revenues, and expenses.
Controlling Account
An account in the general ledger that summarizes the total amounts recorded in all subsidiary ledger accounts.
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