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Accounts are normally decreased by debits.

Accounts receivable occur from credit sales to customers.

After adjustment, the balance in the Allowance for Doubtful Accounts has the effect of reducing accounts receivable to its estimated realizable value.

An estimated liability is a known obligation of an uncertain amount that can at least be reasonably estimated.

An owner's capital account normally has a debit balance.

An understatement of the ending inventory balance will understate cost of goods sold and overstate net income.

An internal control system consists of the policies and procedures companies use to protect assets, ensure reliable accounting, promote efficient operations, and uphold company policies.

Book value of an asset when using double-declining-balance depreciation is always greater than the book value from using straight-line depreciation, except at the beginning and the end of the asset's useful life, when it is the same.

Cash equivalents are short-term highly liquid investment assets that are readily converted to a known cash amount, and have maturities of one year.

Closing entries are designed to transfer the end-of-period balances in the revenue accounts, the expense accounts, and the withdrawals account to owner's capital.

Closing entries are necessary so that owner's capital will begin each period with a zero balance.

Closing entries are required at the end of each accounting period to close all ledger accounts.

Closing entries result in net income or net loss being transferred to the owner's capital account.

Debits increase asset and expense accounts.

Depreciation expense for a period is the portion of a plant asset's cost that is allocated to that period.

Depreciation expense is an example of an accrued expense.

Expenses always decrease equity.

Financial accounting is the area of accounting aimed at serving external users by providing them with general-purpose financial statements.

If a customer owes interest on accounts receivable, Interest Revenue is debited and Accounts Receivable is credited.

If a customer owes interest on accounts receivable, Interest Receivable is debited and Accounts Receivable is credited.

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