Examlex
The _____ Act severely restricts the ability of accountants to serve the same clients as both auditors and consultants.
Assets
Resources owned by a company that have economic value and can be converted into cash.
Liabilities
Financial obligations or debts that an entity owes to others, which must be settled over time through the transfer of economic benefits including money, goods, or services.
Debits
Entries in accounting that represent an increase in assets and expenses or a decrease in liabilities, equity, and revenue.
Credits
Represents the amount of money or value added to an account or available for purchase on credit.
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