Examlex
Identify and state the historical significance of the following:
-Dwight D. Eisenhower
Accounting Cycle
The process used by entities to analyze and record transactions, adjust the records at the end of the period, prepare financial statements, and prepare the records for the next cycle.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments have been made.
Financial Statements
Consolidated records of the financial activities of a business, entity, or individual, including the balance sheet, income statement, and cash flow statement.
Temporary Accounts
Income statement (and sometimes Dividends Declared) accounts that are closed to Retained Earnings at the end of the accounting period.
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