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Interventions that focus on members' relationships with others within and outside the group are called
Permanent Accounts
These are balance sheet accounts whose balances are carried over to the next accounting period, such as assets, liabilities, and equity accounts.
Income Summary Account
A temporary account used in accounting to transfer the sums of revenues and expenses at the end of an accounting period.
Dividends Declared Account
An account used to record the amount of dividends that a company's board of directors has decided to distribute to its shareholders.
Post-closing Trial Balance
A list of all accounts still open after closing entries are made, used to verify the equality of debits and credits.
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