Examlex
In database terminology, a column (or combination of columns) that uniquely identifies a row in a table is called a(n) ____.
Double-Entry Bookkeeping
An accounting system in which the recording of each transaction affects two or more accounts and the total of the debits is equal to the total of the credits.
Debiting
The process of recording an entry on the left side of the accounting ledger, which increases asset or expense accounts and decreases liability, equity, or revenue accounts.
Crediting
The process of making an entry on the right side of an account in double-entry bookkeeping, indicating an increase in liabilities, equity, or revenue, or a decrease in an asset or expense.
Salaries Payable
A liability account representing amounts owed to employees for work performed and not yet paid.
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