Examlex
A statement of changes in equity reflects the changes in Retained Earnings during the year.
Trial Balance
A bookkeeping worksheet where the balances of all ledgers are compiled into debit and credit columns to ensure accuracy in the accounts.
Additional Accounts
Accounts that are created to track or manage specific financial transactions not covered by the standard set of accounts.
Worksheet
An accounting tool used for planning and preparing financial statements, often in the form of a spreadsheet.
Chart of Account Order
The systematic arrangement of accounts within a chart, typically organized by type and number.
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