Examlex
The most common type of electronic evidence is
Permanent Account
Financial accounts that are not closed at the end of an accounting period and whose balances are carried forward to the next period.
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.
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