a document showing credits and debits

equality between the totals of the credit and debit sides of an account

(finance) an account of the net value of a business at a specified date

(economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities

an account compiled at the end of an accounting period to show gross and net profit or loss

an account used temporarily to carry doubtful receipts and disbursements or discrepancies pending their analysis and permanent classification

an account to which salespersons or executives can charge travel and entertainment expenses

equality between the totals of the credit and debit sides of an account