Examlex
A rear disc/drum parking brake uses the inside of each rear wheel hub and rotor assembly as a parking brake drum.
Journal
A chronological record of all financial transactions, used to transfer information to the general ledger in the accounting process.
Journal Entries
Records of financial transactions in the accounting system, ensuring that the debit and credit balance.
Debit
A financial record that leads to a rise in assets or a reduction in liabilities on the balance sheet of a company.
Credit Accounts
Accounts within financial accounting that are increased with a credit entry, carrying a balance that could be beneficial (revenue, gains) or detrimental (liabilities, expenses).
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