Black Friday is the name given to the shopping day after Thanksgiving. This day marks the first day of the Christmas shopping season, and is a popular day for shopping since many people have the day off of work, and many stores offer wonderful sales.
The term “Black Friday” refers to the accounting practice of marking negative amounts in red ink, and positive amounts in black ink. It is supposedly such a lucrative day for retailers it makes their books go from “in the red” to “in the black,” hence the term, “Black Friday.”