Examlex
There are 35 prime numbers smaller than 150.
Journalize
The act of recording business transactions in the journal of an accounting system, marking the first step in the accounting cycle.
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.
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