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In the E-R model, an oval denotes a(n) :
Trial Balance
A spreadsheet where the totals of all ledger balances are gathered into equal totals in debit and credit columns for accounts.
Debit Column
A column in financial accounting used to record entries that decrease liabilities and increase assets or expenses.
Credit Column
A section on the right side of an accounting ledger used to record increases in liability, equity accounts, and revenue, or decreases in assets and expense accounts.
Ledger
A comprehensive collection of a company's accounts, where all transaction data from the journal is summarized and classified.
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