Examlex
Who was the first architect in history to be known by name?
Salaries Payable
A liability account that represents the amount owed to employees for work performed but not yet paid.
Reversing Entry
An accounting entry made at the beginning of an accounting period to negate the effects of certain adjusting entries made in the previous accounting period.
Debit
An accounting entry that results in either an increase in assets or a decrease in liabilities on a company's balance sheet.
Credit
A contractual agreement in which a borrower receives something of value now and agrees to repay the lender at a later date, typically with interest.
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