Examlex
The linking field on the "many" side of a one-to-many relationship is called the foreign key field.
Normal Balance
The side of an account (debit or credit) that is positive or increasing; assets and expenses typically have a debit normal balance, whereas liabilities, equity, and revenues usually have a credit normal balance.
General Ledger
A comprehensive set of accounts that records all the financial transactions of a business, showing the complete financial status and results of operations.
Primary Ledger
The main accounting record of a company that uses double-entry bookkeeping, which contains all the financial transactions.
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