#ledger_entry__entry a written record of a commercial transaction
supertype: method_of_accounting__accounting__accounting_system a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
subtype: debit_entry__debitentry__debit an accounting entry acknowledging sums that are owing
subtype: credit_entry__credit an accounting entry acknowledging income or capital items
subtype: balance.credit_entry an amount on the credit side of an account
subtype: balance_of_trade__trade_balance__tradebalance__visible_balance__visiblebalance__trade_gap the difference in value over a period of time of a country's imports and exports of merchandise; "a nation's balance of trade is favorable when its exports exceed its imports"
subtype: invisible_balance__invisiblebalance the difference in value over a period of time of a country's imports and exports of services and payments of property incomes
subtype: trial_balance__trialbalance a balance of debits and credits in double-entry bookkeeping; drawn up to test their equality
subtype: carry-over__carryover__carry-forward__carryforward (British) the accumulated and undivided profits of a corporation after provision has been made for dividends and reserves
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