In a dual entry accounting system, entries are made in debit and credit columns. Increases in assets -- the things you own -- and expenses are entered in the debit column, while liabilities -- or ...

In a double entry accounting system, accounts are entered in either a debit or credit column. Accounts are debited to show an increase in an asset, expenses and receivables. Accounts are credited to ...

Trial balance software is very much a niche product. That’s really saying something, considering that the accounting market is itself a niche market to start out with. As a class of software, trial ...

As computers became ubiquitous in accounting practices, the focus shifted from trial balance to write-up. Still, while not as popular with accountants as in its heyday, trial balance software ...