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If all acts are determined by various causal factors,then on retributivist grounds punishment as such is unjustified.
Adjusted Trial Balance
A list of all the accounts of a company, showing the balance of each account after adjusting entries have been made for closing the period.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the normal operating cycle of a business, whichever is longer.
Reversing Entries
These are accounting journal entries that reverse a previous entry, usually made at the beginning of a new accounting period to simplify record-keeping.
Work Sheet
An informal document used by accountants and auditors for preparing financial statements and ensuring the correctness of accounts.
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