- Study guides, Class notes & Summaries

Proprietor - owner of a business. Investment - assets used in the business that were provided by the owner. Accounts Payable - short-term debts owed for credit purchases. Creditors - companies and individuals to whom money is owed. Balance Sheet - itemized list of assets, liabilities, and owners equity, showing financial position of a business on a certain date. Business Transaction - business activities involving the exchange of one item of value for another. Accounts Receivable - amoun...

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7 pages

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Grade A+

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in liabilities or owners equity are recorded as? Debits - Decrease in liability or owners equity is recorded as? Withdrawls Account, Revenue, Expenses, Account - What are the owners equity accounts? 1. find the balance of each account 2. list all the accounts 3. add debits and credits to see if they are equal - What are the steps to prepareing a trial balance? Accounting Period - Period of time for which financial results of business are sumarized Fiscal Year - What is an accounting peri...

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