Basic Accounting
Chapter 4 Double-Entry An account is an individual accounting record of increases and decreases labeled as debits and credits. There are separate accounts.
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THE ACCOUNT An account is an individual accounting record of increases and decreases in a specific asset, liability, or owner’s equity item. A company.
John Wiley & Sons, Inc. © 2005 Chapter 2 The Recording Process Prepared by Naomi Karolinski Monroe Community College and and Marianne Bradford Bryant.
THE RECORDING PROCESS
