Examlex
The mAs readout:
Permanent/Temporary
Used to classify accounts, with permanent accounts being those that carry their balances over into the next fiscal year, and temporary accounts being closed at the end of the fiscal year.
Normal Balance
The typical or usual balance of an account, which can be a debit for asset and expense accounts, or a credit for liability, equity, and revenue accounts.
Financial Statement
Comprehensive reports that provide information regarding a company's financial performance and condition.
Permanent/Temporary
Categories that differentiate between enduring or long-term elements and those expected to last for only a limited period.
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