Examlex
What is centration?
Income Statement Columns
Sections within an income statement that separate financial data into categories, such as revenues, expenses, and net income, to facilitate analysis and understanding of a company's financial performance.
Adjusting Entries
Accounting records created at the closing of an accounting period for the purpose of assigning revenues and expenses to the timeframe in which they truly took place.
Adjusted Trial Balance
A financial statement that lists all the accounts and balances after adjustments have been made.
Partial Worksheet
A tool in accounting that shows a portion of the ledger accounts for a specific purpose, not a full financial statement.
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