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___________ emphasize(s) control and surveillance rather than treatment and rehabilitation.
Income Statement Accounts
Accounts found on the income statement, including revenues, expenses, gains, and losses, used to calculate net profit or loss for a period.
Post-closing Trial Balance
A list of all company accounts that remain after year-end closing entries have been made, used to verify the balance of debits and credits.
Financial Statements
Structured reports of an entity's financial activities and condition, including the balance sheet, income statement, statement of cash flows, and statement of changes in equity.
Permanent Accounts
Accounts that carry their ending balances over into the next accounting period and are not closed out, such as assets, liabilities, and equity accounts.
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