Examlex
According to the text, which of the following dimensions of the policymaking context deals with the practical side of policies?
Normal Balances
The side (debit or credit) of an account that is expected to have a higher balance given the account type's role in accounting.
Ledger
A book or collection of financial accounts in which the two-fold effect of transactions are recorded.
Journal
An accounting record where financial transactions are entered in chronological order before being posted to accounts in the general ledger.
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