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What is social responsibility? Why is it considered a difficult concept to grasp?
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.
Net Income
The remaining earnings of a corporation after deducting all operating costs and tax obligations from its revenue.
Dividends Declared
The action by a company's board of directors to distribute a specified amount of the company’s earnings to its shareholders.
Income Summary
An account to which the revenue and expense accounts are transferred at the end of a period to summarize the results of operations.
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