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The array subscript operator [], when overloaded, cannot:
Debit
An entry in the accounts that represents an increase in assets or expenses or a decrease in liabilities, equity, or revenue in a double-entry bookkeeping system.
Salary Expense
The total amount paid by a business to its employees for their services over a specific period.
Trial Balance Totals
The sum balances of all ledgers in a double-entry bookkeeping system, used to ensure that debits equal credits.
Normal Balances
Normal balances refer to the side (debit or credit) on which an increase in the account balance is recorded, based on double-entry accounting principles.
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