Examlex
The smallest particle of an element that retains the characteristics of the element is a(n) ________.
Credit Account Balance
A credit account balance refers to the total amount of credit available in a person's or organization's account, after considering all debits and credits.
Adjusting Entries
Documentation in financial records at the termination of an accounting period to allocate gains and expenses to the correct timeframe.
Trial Balance
A financial spreadsheet where all ledger balances are gathered into columns for debits and credits, ensuring both totals match.
Debit Column
The left-hand side of a ledger account, recording increases in assets and expenses, and decreases in liabilities, equity, and revenue.
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