Examlex
A(n) _____ is a field in a table that is a primary key in another table and that is included to form a relationship between the two tables.
Debit Side
The left side of an accounting ledger where increases in assets and expenses or decreases in liabilities and equity are recorded.
Normal Balance
The side of an account (debit or credit) where increases in the account are recorded, reflecting the account's usual positive balance.
Expense
Outflows or other using up of assets or incurrences of liabilities during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity's ongoing major operations.
Credit
A bookkeeping entry that increases the value of liabilities or equity accounts, or decreases the value of an asset or expense account.
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