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Withdrawal Account

General Journal

General Journal Review Process

When recording a transaction, this side must be recorded first

Periodicity of Recording Transactions

Purchase on Credit, on account means....

Chart of Account

Basic Accounting Equation

Is what the business owes

Assets=Liabilities + Owner's Equity

The amount due to the supplier will be paid after (at a later date)

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Increases on the Dr Side Decreases on the Cr Side Normal Balance Debit

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Transactions must be recorded daily as they occur

List of every account in the general ledger of an accounting system.

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