Examlex
The appraisal function is purely objective; an appraiser's judgment is not part of the decision process.
Credit
An accounting entry that increases liabilities or equity, or decreases assets, reflecting the value of transactions where goods, services, or cash are received.
Cash Account
A financial account that tracks the amount of cash inflows and outflows, representing the company's liquid assets.
Increases
The act or process of becoming larger or greater in size, amount, number, or degree.
Posting
The process of transferring the debits and credits from the journal entries to the accounts.
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