Angina. Angina is a kind of chest pain that can feel like a heaviness or tightness. It is a symptom rather than a condition and it has many causes which include heart attack but also high blood pressure, arterial plaque, spasm of the esophagus, inflammation of the chest wall and more.f course however chest heaviness does not necessarily mean that you are suffering from a heart attack and there are many other causes that could be contributing to the feeling of a heavy chest. Here we will look at some of the various causes of chest heaviness and what might be causing them.
Accounts are usually adjusted at the end of an accounting period when financial statements have to be prepared. The adjustments are needed to ensure that all accounts have correct balances. Adjusting entries pose difficulties for students but they are actually very logical.
In practice, accountants may find errors while preparing adjusting entries. To save time they will write the journal entries at the same time, but students should be clearly aware of the difference between the two, and the need to keep them separate in our minds. Adjusting entries don't involve the Cash account. Any adjustments to Cash should be made in with the bank reconciliation (Chapter 7), or as a correcting entry. Adjusting entries involve a balance sheet account and an income statement account. Here are some common pairs of accounts and when you would use them. Legend: dr = debit; cr = credit; these are general rules of thumb. In all adjustments you should make the entry that is needed.