Examlex
A data ____ table describes the fields you plan to maintain in a table.
Posting Reference
A code or number used in ledger accounts that links journal entries to the specific accounts affected, facilitating traceability and audit processes.
Journal
A journal in accounting refers to a detailed record of all the financial transactions of a business, showing the debits and credits for each transaction.
Trial Balance
An accounting worksheet compiling all ledger balances into debit and credit columns that balance equally.
Debit Balances
The situation where the total debits in an account exceed the total credits, indicating assets or expenses.
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