Examlex
In the communication process, decoding should precede encoding.
Calendar Year
A period of time that starts on January 1 and ends on December 31, used for accounting and official purposes.
Debit Part
The left side of an accounting entry, which increases assets and expenses and decreases liabilities and equity.
Journal Entry
A recording of a business transaction in an accounting journal, indicating the financial effects of the transaction.
Posting Reference Column
A column in journals or ledgers used to record page numbers or account numbers, facilitating the tracking of transactions.
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