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During a five-game winning streak, coach Kay attributed the victories to teamwork and good coaching. However, during a six-game losing streak, she attributed the losses to bad luck and unfair referees. Coach Kay's pattern of attributions is an example of the
Close Revenue
The process of transferring the balances of all revenue accounts to the income summary account at the end of an accounting period.
Expense Accounts
Accounts used in accounting to record all expenses a company incurs during a specific period.
Adjusted Trial Balance
An adjusted trial balance is a listing of all company accounts that will appear in the financial statements after adjusting entries have been made for the accounting period.
Income Statement
A financial statement that shows a company's revenue and expenses over a specified period, leading to the net income or loss for the period.
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