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1 debit
I[΄debit] n ֆին. պարտք, դեբետ. put to the debit պարտագրել. a debit balance դեբետա յին/ պասսիվ բալանսII[΄debit] v դեբետի մեջ մտցնել, պարտա գրել. debit a sum against smb’s account մեկի հաշվին գումար պարտագրել -
2 debit
"To enter an amount that increases an asset or expense account, or decreases the balance of a liability, owners' equity or income account; the left side of any T account."يسحب من الحساب مبلغاً مديناً -
3 debit
"An entry on the left side of a T account or double-entry balance sheet that typically increases asset or expense accounts and decreases liabilities, owners' equity, or income accounts." -
4 preauthorized debit
A withdrawal from a customer’s account to pay bills or make loan payments that is initiated by a company or financial institution which has the customer’s written authority to do so. -
5 account balance
The difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. -
6 balance
The difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. -
7 general ledger
The register of debit and credit entries classified using accounts listed in a chart of accounts. -
8 electronic banking
"The use of electronic technologies, such as automated teller machines (ATMs), direct payroll deposits, automatic bill payments, and debit cards, to perform financial transactions. Electronic banking replaces paper transactions and visits to brick-and-mortar facilities." -
9 GL
The register of debit and credit entries classified using accounts listed in a chart of accounts.GL -
10 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
11 mandate
A source document that documents an agreement between a payee and a payer based on an understanding that the payee is authorized to collect fixed or variable direct debit payment amounts from the payer's bank account.
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