Examlex
The book value of equity is seldom equal to the market value of equity.
Journal Entry
A Journal Entry is a record in bookkeeping that logs the debit and credit parts of a financial transaction in accounting.
Credits
Entries that increase liabilities or equity accounts, or decrease asset or expense accounts in accounting.
Wages Payable
An account that records the amounts owed to employees for work that has been performed but has not yet been paid.
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