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debit |
in double-entry bookkeeping, the left-hand side of an accounts ledger, or any entry or sum recorded on the left-hand side. (Cf. credit.) [2/5 definitions] |
journal |
a ledger used in double-entry bookkeeping for recording accounts. [1/4 definitions] |
laissez faire |
an economic policy or doctrine that opposes government interference in or regulation of business or commerce beyond what is necessary for a free-enterprise system to regulate itself. [1/2 definitions] |
trial balance |
in double-entry bookkeeping, a statement of all open debit and credit balances, usu. made to test their equality before a final statement is issued. |
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