Examlex
The columns of a relation can be interchanged without changing the meaning or use of the relation.
Asset Account
An account on a balance sheet that represents the value of all assets owned by an entity.
Account Balance
The amount of money present in a financial account at any moment, which can reflect credits, debits, and pending transactions.
Debit Side
The debit side refers to the left side of an accounting ledger where debits are recorded, often signifying an increase in assets or expense accounts, or a decrease in liability, equity, or revenue accounts.
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