Examlex
Return on investment (ROI)can be calculated several different ways depending on the company.
Debit Entries
Accounting records that increase expenses or assets, or decrease equity, liabilities, or revenue.
Credit Entries
Credit entries are accounting entries that increase liabilities or equity or decrease assets, recorded on the right side of an accounting ledger.
Cash Account
A ledger account that tracks cash transactions, including receipts and payments, highlighting the available cash balance.
Normal Balances
The side (debit or credit) of an account that is increased, reflecting the conventional balance based on the account's classification within the accounting equation.
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