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A system of recording, classifying, and summarizing financial transactions is called
Current Assets
Assets that are expected to be converted into cash, sold or used up within one year or within the entity's operating cycle, whichever is longer.
Total Assets
The aggregate of all assets owned by a business, evaluated at cost or market value on the balance sheet.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries have been made, used to prepare financial statements.
Prepaid Insurance
An asset account that represents insurance premiums paid in advance, which are expensed over the period the insurance coverage relates to.
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