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A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.
The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and ...
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College and university rankings order higher education institutions based on various criteria, with factors differing depending on the specific ranking system. These rankings can be conducted at the national or international level, assessing institutions within a single country, within a specific geographical region, or worldwide.
Williams College is a private liberal arts college in Williamstown, Massachusetts, United States.It was established as a men's college in 1793 with funds from the estate of Ephraim Williams, a colonist from the Province of Massachusetts Bay who was killed in the French and Indian War in 1755. [2]
The spring equinox is in March in the Northern Hemisphere and in September in the Southern Hemisphere, while the summer solstice is in June in the Northern Hemisphere and in December in the Southern Hemisphere. Spring and "springtime" refer to the season, and also to ideas of rebirth, rejuvenation, renewal, resurrection and regrowth.
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