Examlex
How many shells in an atom of silicon contain electrons?
Credit Columns
The sections on the right side of accounting ledgers where credit transactions are recorded.
Chart Of Accounts
A systematic listing of all account titles and numbers being used by an organization to track its financial transactions and prepare financial statements.
Ledger
A comprehensive book or computer file for recording and totaling economic transactions measured in terms of a monetary unit of account by account type, with debit and credit entries in separate columns and a beginning and ending balance for each account.
Working Paper
Documents prepared by accountants during an audit that summarize the findings and support the final report.
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