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In a mobile-first strategy, no page content should be hidden.
Normal Balance
The side of an account (debit or credit) where increases in the account are recorded, reflecting the nature of the account.
Financial Statement
A formal record of the financial activities and position of a business, person, or other entity, typically including income statement, balance sheet, and cash flow statement.
Permanent/Temporary
Terms used to differentiate between accounts that remain open over fiscal periods (permanent) and those closed at the end of a period (temporary).
Normal Balance
The side of an account (debit or credit) on which increases in the account are recorded, depending on the account type.
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