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New characteristics can result from all of the following EXCEPT:
Debit
An entry on the left side of an account ledger, indicating an increase in assets or expenses, or a decrease in liabilities, equity, or revenue.
Credit
A bookkeeping entry that increases the balance of liabilities and revenue accounts, or decreases the balance of an asset or expense account.
Accounts Receivable
Liabilities customers hold towards a business for the delivery of goods or services that have not been paid off.
Financial Statement
Documents that present the financial activities and condition of a business, including the balance sheet, income statement, and cash flow statement.
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