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During union organizing activity, the following would be considered an unfair labor practice on the part of a private employer:
Credit Accounts
Accounts that are increased by credits and decreased by debits, reflecting liabilities and shareholder equity.
Owner's Equity
The amount of assets in a company that belongs to the owners after deducting liabilities; also known as shareholders' equity.
Capital Account
An account on the balance sheet that represents the equity or ownership interest of owners in the business.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure a company's bookkeeping system is mathematically correct.
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