Examlex
The third stage of thematic analysis according to Braun and Clarke's (2006) guidelines is
Debits And Credits
The two facets of accounting entries; debits increase assets or decrease liabilities, while credits decrease assets or increase liabilities.
Subsidiary Ledgers
Detailed ledgers that contain information captured in the general ledger, broken down into specific categories like customers, suppliers, or assets.
Owner's Capital
The amount of money and other assets contributed by the owner(s) to a business, plus the retained earnings minus any withdrawals.
Accounts Receivable
Amounts owed to a business by its customers for goods or services sold on credit.
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