Examlex
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General Journal
A bookkeeping ledger that records each financial transaction of a company in chronological order.
Net Income
The total earnings of a company after subtracting all expenses and taxes from total revenue; often referred to as the bottom line.
Revenue and Expense Account Balances
The amounts recorded in accounts tracking the income earned and expenses incurred by a business over a period of time.
Owner's Capital Account
An equity account on the balance sheet representing the owner's investment and retained earnings in the business.
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