Examlex
Explain the cognitive response model.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance based on accounting principles.
Drawee
In financial terms, this is the entity upon which a cheque or draft is drawn and is responsible for paying the amount.
Financial Statement
A summarized record that shows the financial health of a business or individual, including components like balance sheets, income statements, and cash flow statements.
Normal Balance
The side (debit or credit) of an account that is typically increased, indicating whether an account increases on the left side (debit) or right side (credit).
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