Examlex
Total hip replacement is the most common orthopedic operation performed on older persons in the United States.
Normal Balance
The side (debit or credit) of an account that is typically increased; varies depending on the account type.
Debit
An accounting entry that increases an asset or expense account or decreases a liability or equity account.
Credit
In finance, it refers to the borrowing capacity of an individual or company, or the entry on the right side of a financial account, indicating an increase in liability or decrease in asset.
Unadjusted Trial Balance
A report listing all the balances in each account in the ledger before any adjusting entries are made, used to check the equality of debits and credits.
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