What Is A Record Of Increases And Decreases In A Specific Asset/liability Equity Revenue Or Expense Item?

What Is A Record Of Increases And Decreases In A Specific Asset/liability Equity Revenue Or Expense Item? True, an account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item. What is used to record changes in assets liabilities and equity? Recording Changes in Balance Sheet Accounts Balance