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Post-closing Trial Balance
A financial statement prepared after closing entries are made, listing all the account balances to check the equality of debits and credits.
Accounting Cycle
The accounting process that begins with analyzing and journalizing transactions and ends with the post-closing trial balance.
Financial Statements
Formal records that convey the business activities and financial performance of a company, including balance sheet, income statement, and cash flow statement.
Closing Entries
These are journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts.
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