Examlex
States may not adopt regulations that are stricter than regulations adopted by Congress.
Business Transactions
Exchanges involving economic consideration between two entities that affect the financial position of a business.
Debits
Entries that are recorded on the left side of a ledger account which increase asset or expense accounts, or decrease liability, equity, or revenue accounts.
Credit Side
The right side of an accounting ledger where credits are recorded, often indicating a decrease in assets or an increase in liability or equity.
Debit Side
The Debit Side of an account records increases in assets or expenses and decreases in liabilities, equity, and income in double-entry bookkeeping.
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