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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does ...

  3. List of optometric abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_optometric...

    Family history of glaucoma: FMH: Family medical history FOH: Family ocular history F/U: Follow up appointment GH: General health G(M)P: General (medical) practitioner HA: Headaches HARC: Harmonious abnormal retinal correspondence HM: Hand motion vision – state distance Hx: History IOL: Intra-ocular lens IOP: Intra-ocular pressure ISNT ...

  4. Normal balance - Wikipedia

    en.wikipedia.org/wiki/Normal_balance

    Asset and expense accounts have a normal debit balance, while liability, equity and income accounts have a normal credit balance. [1] Generally a normal balance is shown in statements as a positive number and an abnormal balance as negative. In the case of a contra account, however, the normal balance convention is reversed and a normal balance ...

  5. Intraocular pressure - Wikipedia

    en.wikipedia.org/wiki/Intraocular_pressure

    The diurnal variation for normal eyes is between 3 and 6 mmHg and the variation may increase in glaucomatous eyes. During the night, intraocular pressure may not decrease [17] despite the slower production of aqueous humour. [18] Glaucoma patients' 24-hour IOP profiles may differ from those of healthy individuals. [19]

  6. Accounts receivable - Wikipedia

    en.wikipedia.org/wiki/Accounts_receivable

    Accounts receivable represents money owed by entities to the firm on the sale of products or services on credit. In most business entities, accounts receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms [citation needed] or payment terms.

  7. Ocular hypertension - Wikipedia

    en.wikipedia.org/wiki/Ocular_hypertension

    For most individuals, the normal range of intraocular pressure is between 10 mmHg and 21 mmHg. [3] It is estimated that approximately 2-3% of people aged 52-89 years old have ocular hypertension of 25 mmHg and higher, and 3.5% of people 49 years and older have ocular hypertension of 21 mmHg and higher.

  8. Expense account - Wikipedia

    en.wikipedia.org/wiki/Expense_account

    The normal expense account balance is a debit. [3] In order to understand why expenses are debited, it is relevant to note the accounting equation, Assets = Liabilities + Equity. [ 4 ] Expenses show up under the equity portion of the equation because equity is common stock plus retained earnings and retained earnings are revenues minus expenses ...

  9. Optic cup (anatomical) - Wikipedia

    en.wikipedia.org/wiki/Optic_cup_(anatomical)

    The normal cup-to-disc ratio is less than 0.5. A large cup-to-disc ratio may imply glaucoma or other pathology. [3] However, cupping by itself is not indicative of glaucoma. Rather, it is an increase in cupping as the patient ages that is an indicator for glaucoma. Deep but stable cupping can occur due to hereditary factors without glaucoma.