Examlex
Which command changes a presentation to read-only so that others can view its contents but cannot modify it?
Debit Side
The left side of an account or transaction, used to record increases in assets, expenses, and dividend accounts, and decreases in liability, equity, and revenue accounts.
Double-Entry Accounting
An accounting method where every financial transaction is recorded in at least two accounts: one with a debit and one with a credit.
Dual Effect
The principle in accounting that every transaction has a double impact on the financial statements, typically affecting at least two accounts.
Transaction
An agreement or communication carried out between parties to buy, sell, or exchange goods, services, or financial assets.
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