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Accounts Payable
Liabilities of a business that represent its obligations to pay off a short-term debt to its creditors or suppliers.
Accounts Receivable
Money owed to a business by its clients or customers for goods or services delivered or used but not yet paid for.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance based on the accounting equation; assets and expenses normally have a debit balance, while liabilities, equity, and revenue normally have a credit balance.
Withdrawals
Money taken out from a bank account, or the act of taking out funds or assets from a business by the owner for personal use.
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