ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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NORMAL BALANCE Definition
NORMAL BALANCE, in accounting, is the side of an account, whether debit or credit, to which increases to the account are recorded.
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NEW SHEKEL (SHEQEL, SHEQALIM, SHEKALIM) is a currency of Israel.
DEVELOPMENT normally refers to a) improving a product or producing new types of products; or b) in real estate, process of placing improvements on or to a parcel of land.

