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As a muscle contracts,
Journal
A record where all financial transactions are initially documented in chronological order.
Normal Account Balances
The typical balance side (debit or credit) of an account based on its accounting function.
Increase Side
In double-entry bookkeeping, the side (debit or credit) of an account that is used to record increases in the account's balance, which varies depending on the account type.
Posting
The act of recording financial transactions in the ledger of a company as part of the accounting process.
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