Examlex
When only a reference of an object is copied and not the contents of the object itself, it is called a(n) ____________.
Journal
An accounting record where all transactions are initially recorded using the double-entry bookkeeping system before they are transferred to accounts in the general ledger.
Debt Ratio
A financial ratio that measures the extent of a company’s leverage, calculated by dividing total liabilities by total assets.
Liabilities
Financial obligations a company owes to external parties, including loans, accounts payable, and mortgages.
Total Assets
The sum of all current and non-current assets owned by a company, reflecting the company’s total resources.
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