Examlex
Which of the following is a mainstay of sci-fi stories popular in the late twentieth century?
Journal Entry
A record in the accounting journal that details all the financial transactions of a business and their impact on its accounts.
Debit Portion
Part of a financial transaction that represents an increase in assets or expenses or a decrease in liabilities or equity, according to double-entry accounting principles.
Credit Portion
The part of a journal entry that records the increase in liabilities or equity or the decrease in assets.
Trial Balance
A financial report that lists the balances of all ledgers accounts on a specified date, used to verify that the total debits equal total credits in the accounting system.
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