Examlex
Which of the following formed latest in the universe?
Balance Sheet
A report detailing a company’s assets, liabilities, and equity belonging to shareholders, captured at a particular moment.
Recording
The process of capturing all financial transactions of a company for inclusion in its accounting records.
Posting
The process of recording transactions in the ledger accounts as part of the accounting cycle.
Debit
An accounting entry that represents an increase in assets or expenses, or a decrease in liabilities or equity, recorded on the left side of the accounting ledger.
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