Sociology is a science. In fact, a sociologist has to have more personally challenging scientific standards than the more popularly-known sciences such as physics and chemistry, because it is much more challenging to deal with bias and subjectivity.
Generally Accepted Accounting Principles (United States) Generally Accepted Accounting Principles, also called GAAP or US GAAP, is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC).
1 A debit is an accounting entry that either increases an asset or expense account, or decreases a liability or equity account. It is positioned to the left in an accounting entry. A  credit is an accounting entry that either increases a liability or equity account, or decreases an asset or expense account.