Examlex
Body language and tone (inflection and emotion of the voice)are unimportant elements that take away from verbal communication.
Accounting Records
Documents and books that keep track of all financial transactions of a company, forming the basis for financial statements.
Adjusted Trial Balance
An adjusted trial balance is a list of all the accounts of a company, showing the balances after adjusting entries have been made for accruals, deferrals, and other adjustments.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances in temporary accounts to permanent accounts and to prepare the company's books for the next period.
Retained Earnings
The portion of net earnings not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
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