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  2. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    Normal Balances refer to whether the balance for an account in a properly-formed trial balance is usually a debt or a credit. A normal balance also reflects the accounting equation. If a trial balance for an account is reversed, such an account is called a "contra-account" (e.g. accumulated depreciation as an asset or owners drawings as equity ...

  3. Twelve-step program - Wikipedia

    en.wikipedia.org/wiki/Twelve-step_program

    New members in twelve-step programs are encouraged to secure a relationship with at least one sponsor who both has a sponsor and has taken the twelve steps themselves. [28] Publications from twelve-step fellowships emphasize that sponsorship is a "one on one" nonhierarchical relationship of shared experiences focused on working the Twelve Steps.

  4. List of twelve-step groups - Wikipedia

    en.wikipedia.org/wiki/List_of_twelve-step_groups

    This is a list of Wikipedia articles about specific twelve-step recovery programs and fellowships. These programs, and the groups of people who follow them, are based on the set of guiding principles for recovery from addictive , compulsive , or other behavioral problems originally developed by Alcoholics Anonymous . [ 1 ]

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    In its simplest form, this is a three-column list. Column One contains the names of those accounts in the ledger which have a non-zero balance. If an account has a debit balance, the balance amount is copied into Column Two (the debit column); if an account has a credit balance, the amount is copied into Column Three (the credit column). The ...

  6. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic.. Transactions are listed in an accounting journal that shows a company's debit and credit balances.

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  8. General ledger - Wikipedia

    en.wikipedia.org/wiki/General_ledger

    The accounting equation is the mathematical structure of the balance sheet. Although a general ledger appears to be fairly simple, in large or complex organizations or organizations with various subsidiaries, the general ledger can grow to be quite large and take several hours or days to audit or balance.

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