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Crossing the germ line involves making changes that
Accounts Receivable
Funds owed to a company by customers who have purchased goods or services on credit.
Office Supplies
Items used in offices on a regular basis for the purpose of carrying out tasks; includes items like pens, paper, and staplers.
Unearned Revenue
Money received by a company for goods or services yet to be delivered or performed, recognized as a liability on the balance sheet.
Trial Balance
A statement that lists all the balances of the ledger accounts, used to verify that the total of debit balances equals the total of credit balances.
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