The record of the changes that have occurred in a particular asset, liability, or stockholders' equity during a period. The basic summary device of accounting.
accrued liability 66
A liability for an expense that has not yet been paid by the company.
Money and any medium of exchange that a bank accepts at face value.
chart of accounts 90
List of a company's accounts and their account numbers.
The right side of an account.
The left side of an account.
The chronological accounting record of an entity's transactions.
The book of accounts and their balances.
Copying amounts from the journal to the ledger.
Any event that has a financial impact on the business and can be measured reliably.
trial balance 87
A list of all the ledger accounts with their balances.