Examlex
In addition to their full versions, some commercial software is available as a ____ or trial version.
Trial-balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns that are equal, used to ensure the accuracy of financial transactions.
Insurance Expense
The cost allocated to a period for holding insurance policies, regarded as a non-operational expense in financial statements.
Prepaid Insurance
An asset account that reflects the amount of insurance premiums that have been paid in advance and are gradually recognized as an expense over the coverage period of the policy.
Adjusting Entry
A journal entry made in accounting records at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
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