Examlex
A(n) _____ is a graphical model of an information system that depicts the logical relationships and interaction among system entities.
Normal Balance
The side of an account (debit or credit) where increases are recorded, depending on the account type (asset, liability, equity, revenue, expense).
Temporary/Permanent
In accounting, this distinction categorizes accounts based on their persistence; temporary accounts reset each cycle, while permanent accounts carry their end balance into the next period.
Accrued Interest
Interest that has been incurred but not yet paid, often associated with bonds and loans.
Note Payable
A financial liability representing a written promissory note to pay a specific sum of money to another entity on a specific future date or on demand.
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