TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

liability account [1 record]

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Record 1 1997-02-20

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
  • Government Accounting
CONT

liabilities are shown ... on the right side of the accounting equation and the right side of the balance sheet. Therefore a liability account increases on the credit side ... and decreases on the debit side

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Compte ayant un solde créditeur dans lequel sont enregistrées au crédit les dettes d'une entité et au débit les sommes versées pour les régler.

Spanish

Record saved

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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