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Points on the utility possibilities curve are
Stockholders' Equity
The portion of the capital of a company that belongs to the shareholders; it represents the residual assets of a company after debts and liabilities have been settled.
Debit Balance
The sum remaining in an account after all debts have been subtracted from the total credits, indicating an excess of debits over credits.
Credits
Accounting entries that increase liabilities or equity or decrease assets, reflecting the sources of funding or income.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to check the accuracy of financial recordings.
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