Examlex
The chief knowledge officer is responsible for collecting, maintaining, and distributing company knowledge.
Unadjusted Trial Balance
A listing of all the accounts and their balances from a company's general ledger before any adjusting entries are made for accounting purposes.
Cash Account
A cash account is a brokerage account that requires the investor to pay the full amount for securities purchased and to receive full delivery of the securities sold.
Two-Column Journal
A fundamental accounting record with two columns used for debits and credits to record financial transactions.
Debit
An accounting entry that increases an asset or expense account, or decreases a liability or equity account. It is positioned on the left side of an account ledger.
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