Examlex
If multiple Boolean operators are used in an SQL statement, NOT is evaluated first, then AND, then OR.
Expanded Accounting Equation
Assets = Liabilities + Capital – Withdrawals + Revenue – Expenses.
Owner's Equity
The residual interest in the assets of an entity after deducting liabilities, representing the ownership interest of the owners.
Ledger
A comprehensive collection of a company's accounts, where transactions are recorded in detail.
Account
A report or record that maintains the details of each financial transaction a company engages in.
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