Cba In Accounting is a term used to describe the way transactions are recognized and recorded in an accounting system. It stands for Credit, Debit and Adjustment, and involves recording transactions with either a debit, credit or adjustment directly on the accounting records. Debits increase the expense account and decrease the asset account; credits have the opposite effect. The process of Cba In Accounting allows businesses to track their financial activities and maintain an accurate record of their finances. Through this process, companies can easily keep track of all of their income and expenses, ensuring that they always remain in control and up to date with their financial situation.