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What is successful aging?
Pre-closing Trial Balance
A financial report listing all the account balances in the general ledger before adjusting entries are made for the preparation of financial statements.
Closing Entries
The accounting process of transferring temporary account balances to permanent accounts at the end of an accounting period.
Journalizing
The process of recording transactions in a journal before they are posted to ledger accounts.
Posting Closing Entries
The process of transferring the balances of temporary accounts to permanent accounts at the end of an accounting period to prepare the books for the next period.
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