Renaming a directory in MS-DOS is much like renaming a file use the ren or rename command to rename the directory. Because you cannot have a file and directory that have the same name you will not need to worry about mistakenly renaming a file instead of a directory, unless you're using wild characters.
Normal balance is the accounting classification of an account. It is part of double-entry book-keeping technique. An account has either credit (Abbrev. CR) or debit (Abbrev.
(1) The normal balance for Income Summary will be credit when there is a net income, debit when there is a net loss. The. Income Summary account does not appear on any financial statement. (2) If a periodic system is used, Inventory also appears on the income statement in the calculation of cost of goods sold. CHART OF ACCOUNTS. The following is a sample chart of accounts.