Examlex
Columnar jointing is a characteristic of basalt lava.
Unadjusted Trial Balance
A report listing all the balances in each account in the ledger before any adjusting entries are made, used to check the equality of debits and credits.
Errors
Mistakes or inaccuracies found in financial statements or transactions.
Normal Balances
Refers to the expected debit or credit balance in a specific type of account, consistent with its accounting equation side.
Horizontal Analysis
A method of financial assessment that involves examining past financial records across various reporting intervals to discern tendencies and patterns of growth.
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