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Kirby, in her examination of 27 juvenile serial killers, classified offenders into three categories:
Ledger
A book or collection of financial accounts where all transactions are summarized and recorded using a double-entry bookkeeping system.
Adjusted Trial Balance
A listing of all company accounts that will appear in the financial statements after making adjusting entries.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent ones, thereby preparing the company's books for the next accounting period.
Adjusted Balances
Financial statement figures corrected for errors, omissions, or other adjustments as part of the reconciliation process.
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