Examlex
________ is a discipline that studies the correspondence between signs and symbols and their meaning.
Normal Balance
The usual balance of an accounting account, either a debit for assets and expenses or a credit for liabilities, equity, and income.
Account Category
A classification for financial transactions that helps in organizing and reporting them in the financial statements, such as assets, liabilities, equity, revenues, and expenses.
Accounts Receivable Subsidiary Ledger
A detailed record that tracks individual balances owed by customers, supporting the total accounts receivable balance listed on the general ledger.
Accounts Payable Subsidiary Ledger
A detailed ledger breaking down accounts payable into individual supplier accounts, assisting in tracking what is owed to each creditor.
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