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Worksheet
A paper or digital document used to organize and simplify complex accounting tasks, calculations, or plans.
Adjustment Process
A series of steps taken at the end of an accounting period to prepare financial statements, involving recording and updating entries.
Generally Accepted Accounting Principles
The common set of accounting principles, standards, and procedures that companies use to compile their financial statements.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts and prepare the company's books for the next period.
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