Examlex
The auricle is also called the pinna.
Debit
An entry recorded on the left side of a T-account, representing an increase in assets or expenses or a decrease in liabilities, equity, or income.
Transposition Error
A mistake made when digits within a number are inadvertently reversed or misplaced in the recording process.
Slide Error
An accounting error resulting from moving decimal points improperly in figures, not due to mathematical mistakes.
Trial Balance
A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check the balance of a company's accounting system.
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