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Engineers shall strive to be objective and truthful in professional reports, statements, or employer. The engineer's reports shall include all relevant and pertinent information in such reports, statements or testimony, which shall bear the date on which the engineer was retained by the client to prepare the reports.
General Journal
A primary accounting record where financial transactions are recorded in chronological order, before being posted to specific accounts in the general ledger.
Normal Balance
The account side (either debit or credit) that documents the account's increases, based on the type of account.
Financial Statement
Official documentation of a business, individual, or entity's financial transactions and status.
Permanent/Temporary
Classification of employees or work status based on duration of employment, with permanent indicating long-term employment and temporary indicating short-term engagements.
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