Examlex
Use VSEPR theory to predict the electron-pair geometry and the molecular geometry of boron tribromide,BBr3.
Permanent/Temporary
Refers to the two broad categories of accounts in accounting: permanent accounts track long-term financial activity, whereas temporary accounts are closed at the end of each accounting period.
Reversing Entries
Optional bookkeeping technique in which certain adjusting entries are reversed or switched on the first day of the new accounting period so that transactions in the new period can be recorded without referring back to prior adjusting entries.
Accruals
Accounting adjustments for revenues earned or expenses incurred which have not yet been received or paid, respectively.
Adjusting Entries
Journal entries made at the end of an accounting period to update account balances to their correct amounts.
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