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In a data flow diagram (DFD),a process symbol can have only one outgoing data flow.
Cash Account
A ledger account that tracks cash transactions, including receipts and payments, highlighting the available cash balance.
Normal Balances
The side (debit or credit) of an account that is increased, reflecting the conventional balance based on the account's classification within the accounting equation.
Dividends Declared
A statement by a company's board of directors announcing the issuance of dividends to shareholders; it signifies an obligation to make the dividend payments announced.
Liability Account
An accounting record representing an entity's obligations to pay debts or provide services to other entities in the future.
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