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How do children who have imaginary companions differ from children without such companions?
Adjusting Entries
Journal entries used to adjust the accounting records for events that have occurred but not yet recorded in the financial statements at the end of the accounting period.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances from temporary accounts to permanent accounts, thus preparing the accounts for the next period.
Work Sheet Heading
The title section of a work sheet that typically includes the company name, title of the document, and the period covered.
Adjusted Trial Balance
A list of all the accounts of a company, showing the balances after adjustments, used to prepare financial statements.
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