Examlex
What are four core processes in a firm and how are they related?
Unadjusted Trial Balance
A preliminary list of all accounts and their balances before any adjustments are made for accruals, deferrals, and error corrections.
Accounting Cycle
The sequence of steps followed in the accounting process to track and record business transactions, culminating in the preparation of financial statements.
Post-closing Trial Balance
A financial report created after adjusting and closing entries are made, listing all accounts and their balances to ensure debits equal credits.
Accumulated Depreciation
The total amount of depreciation that has been recorded for an asset since it was acquired.
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