Examlex
Discuss the statistics regarding alcohol-related deaths and college students. Explain why such a dangerous substance as alcohol continues to be legal in the United States.
General Ledger
A complete record of all financial transactions over the life of a company, used to compile the financial statements.
Ledger Accounts
Accounts contained within a ledger, representing a summary of all financial transactions related to that account's category.
Normal Balance
The side (debit or credit) of an account that is usually increased, reflecting its nature as an asset, liability, equity, revenue, or expense.
Equity
The ownership interest held by shareholders in a corporation, calculated as total assets minus total liabilities.
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