Examlex
Two-factor theory proposes that employees are motivated by ____ factors.
Reversing Entries
Optional bookkeeping technique in which certain adjusting entries are reversed or switched on the first day of the new accounting period so that transactions in the new period can be recorded without referring back to prior adjusting entries.
Accruals
Accounting adjustments for revenues earned or expenses incurred which have not yet been received or paid, respectively.
Adjusting Entries
Journal entries made at the end of an accounting period to update account balances to their correct amounts.
Normal Balance
The side (debit or credit) of an account that is normally expected to have a higher balance, indicating its increase.
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