Examlex
The basic function of the DSM-IV-TR is to
Normal Account Balances
The typical balance side (debit or credit) of an account based on its accounting function.
Increase Side
In double-entry bookkeeping, the side (debit or credit) of an account that is used to record increases in the account's balance, which varies depending on the account type.
Posting
The act of recording financial transactions in the ledger of a company as part of the accounting process.
Journal
A book or digital record where financial transactions are initially recorded in chronological order.
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