Examlex
Russian is part of what language branch?
Overstated
Describing financial statements or figures that have been reported at a value higher than the true or fair value.
Understated
Describes when figures or values are represented in accounting records as less than their true or actual amount.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, used to verify the accuracy of the bookkeeping system.
Debit
An accounting entry that increases an asset or expense account, or decreases an equity, liability, or revenue account.
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