Examlex
What is the name given to a microorganism that can exist only in the presence of oxygen?
Account
A record summarizing all the transactions pertaining to a single item in the accounting equation.
Debit And Credit Side
Terms used to describe the two sides of an accounting ledger; the debit side records increases in assets and expenses and decreases in liabilities and equity, while the credit side records increases in liabilities, equity, and revenues and decreases in assets and expenses.
Source Document
A primary document that holds the necessary information to verify a transaction recorded in a financial system.
Manual
A handbook or guide that provides instructions or guidelines on how to perform tasks or operate machinery or equipment.
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