Examlex
A capital budget shows a proposed list of investments.
End-of-period Spreadsheet
A tool used in accounting to compile all account balances and adjustments at the end of a period in order to prepare financial statements.
Reversing Entries
Journal entries made at the beginning of an accounting period to reverse or cancel out adjusting entries made in the previous period.
General Journal
A comprehensive journal that records all types of accounting transactions, without limitation to specific categories.
Balance Sheet Columns
The sections in a balance sheet showing assets, liabilities, and shareholders' equity at a specific point in time.
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