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O'Leary suggests that there is a continuum of aggressive behaviors that progresses as follows:
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal to ensure the accounting system's mathematical correctness.
Errors
Errors are mistakes or inaccuracies that occur in financial statements or other business documents, often necessitating corrections.
Debits
The left side of an accounting ledger where increases in expenses, assets, or decreases in liabilities and equities are recorded.
Credits
Entries in the accounting system that represent an increase in liabilities or equity or a reduction in assets, commonly associated with income and receipts.
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