Examlex
Which of the following methods of presentation is the most difficult and usually results in the speaker becoming flustered if he or she misses out a word or two in the presentation?
Source Documents
Original records and documents containing the details that support or verify the transactions entered in an accounting system.
Chart of Accounts
An organized list of all the account titles and numbers being used to track financial transactions and prepare financial statements in a company.
Debit Entries
Accounting records that increase expenses or assets, or decrease equity, liabilities, or revenue.
Credit Entries
Credit entries are accounting entries that increase liabilities or equity or decrease assets, recorded on the right side of an accounting ledger.
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