Examlex
In a two-tier wage system, employees hired after a specific date are placed in a higher wage scale than those hired prior to that date.
Normal Balances
The typical sides (debit or credit) where increases to accounts are recorded in double-entry bookkeeping.
Debit Balance
A debit balance is the remaining amount in a financial account that occurs when total debits exceed total credits.
Credit Balance
The amount of money that a company or individual has available in their account, indicating a situation where the total credits exceed the total debits.
Accounts
Financial records of an organization that represent transactions and their effects on its assets, liabilities, and equity.
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