Examlex
Cognitive-behavioral theory is highly process-oriented and goal-directed.
Post-Closing Trial Balance
Prepared as an additional step in the accounting cycle to check that debits equal credits and all temporary accounts have been closed (have zero balances).
Insurance Policy
A contract between an insurer and a policyholder that specifies the terms and conditions under which the insurer will compensate the policyholder for loss.
Adjusting Entries
At the close of an accounting period, journal entries are made to apportion income and spending to the timeframe in which they legitimately took place.
Prepaid Insurance
Payments made in advance for insurance coverage, recorded as an asset on the balance sheet until the coverage period elapses.
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