Examlex
Most of the elements heavier than helium were made during the first few minutes after the big bang.
Normal Balance
The usual balance side (debit or credit) of an account, determined by the type of account, which helps in maintaining the double-entry accounting system.
Temporary/Permanent
Refers to the nature of differences affecting financial reporting; temporary differences resolve over time, whereas permanent differences do not.
Principal Plus
A term indicating the original amount of investment or loan plus any accrued interest or profits.
Accrued Interest
Income from interest that has been accrued but neither received nor documented in the financial records.
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