Examlex
An explanation of benefits document for a patient under the Medicare program is referred to as the
Adjustments Column
A column in financial statements or ledgers for entries that correct or modify the original amounts for better accuracy.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit accounts columns to check the accuracy of financial transactions.
Work Sheet
An internal document or spreadsheet used by accountants to prepare financial statements and consolidate adjusting entries.
Income Statement Debit
A transaction or expense that decreases net income on the income statement.
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