Examlex
Which of the following statements is correct about constants?
Normal Balance
The side of an account that is usually positive or increased; for assets and expenses, it's the debit side, for liabilities, equity, and revenue, the credit side.
Account
An individual record within a financial system or ledger that tracks the financial transactions of a specific asset, liability, revenue, expense, or equity component.
Normal Balance
The side (debit or credit) on which increases to the account are recorded, consistent with the accounting equation.
Financial Statement
Reports that provide information about a company's financial condition, performance, and cash flows, including the balance sheet, income statement, and statement of cash flows.
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