Examlex
The kneecap is also called the tibia.
Trial Balance
A bookkeeping report that lists the balances of all ledgers in two columns, debits and credits, ensuring that total debits equal total credits.
Debit
An accounting entry that increases asset or expense accounts, or decreases liability, equity, or revenue accounts.
Credit
An accounting entry on the right side of an account ledger, recording increases in liabilities, equity, and revenue, or decreases in assets and expenses.
Recording Process
The act of documenting financial transactions systematically in the books of accounts of a business.
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