Recording business transactions is a multi-step process. The first step in recording business transactions is to examine the transaction and decide what accounts will be affected. The second step in recording business transactions is to decide what account will be debited and what account will be credited. The third step in recording business transactions is to actually document the transaction in a journal.
snout. 1  the projecting nose and jaws, or muzzle, of an animal. 2  a projecting part. 3  Informal a large nose.
hoarse - deep and harsh sounding as if from shouting or illness or emotion; gruff voices; the dog's gruff barking; hoarse cries; makes all the instruments sound powerful but husky- Virgil Thomson.