Examlex
____________ halves the number of chromosomes normally present in body cells.
Trial Balance
A financial spreadsheet where the totals from all accounts are gathered into columns for debits and credits, serving to verify the mathematical accuracy of a firm's accounting records.
Balance Sheet
A financial statement that presents a company's financial position at a specific point in time, including assets, liabilities, and equity.
Ledger
A comprehensive collection of all accounts used by an organization, showing the changes made to each account due to transactions, and the current balance.
Journal
An accounting record where all transactions are initially recorded using the double-entry bookkeeping system before they are transferred to accounts in the general ledger.
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