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Identify and state the historical significance of Shia Muslims.
Normal Balance
The side (debit or credit) of an account that is typically increased; varies depending on the account type.
Debit
An accounting entry that increases an asset or expense account or decreases a liability or equity account.
Credit
In finance, it refers to the borrowing capacity of an individual or company, or the entry on the right side of a financial account, indicating an increase in liability or decrease in asset.
Unadjusted Trial Balance
A report listing all the balances in each account in the ledger before any adjusting entries are made, used to check the equality of debits and credits.
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