Accounting

Arden: Jordan Whitney Enterprises, Inc
2000 (Vol. 4, no. 1) - present

2012 (Vol. 4, no. 1) - present
ProQuest - ABI/INFORM Complete

2008 (Vol. 8) - 2012 (Vol. 12)

Autumn 1987 (Vol. 17, no. 68) - 2010 (Vol. 40, no. 4), some exceptions

Business Source Elite

Winter 1992 (Vol. 11, no. 3) - present
ABI/INFORM Complete

Accounting. the entries on a balance sheet that express in terms of money the value of the tangible things or intangible rights which constitute the resources of a person, business, or organization, as of a given date.

a written statement showing the profits and losses, the assets and liabilities, and the net worth of a business: The balance sheet again shows that the company has a sound economy (News Chronicle).

1. a money in a person’s bank account: When I deposit this check, I will have a credit of fifty dollars in my savings account. b the balance in a person’s favor in an account: His bookseller’s statement shows a credit of $5.
2. Bookkeeping. a the entry of money paid on account. b the right-hand side of an account where such entries are made. c the sum entered, or the total shown, on this side.
3. delayed payment; time allowed for delayed payment: The store allowed us six months’ credit on our purchase.

deb|it«DEHB iht», noun, verb. Bookkeeping.
1.an entry of something owed in an account.
2.the left-hand side of an account, where such entries are made.
3.the sum or total shown on this side. Abbr: dr.

the state of being under obligation: liability for a debt.

an accounting record to show net profit or loss.