Examlex
Cell ____________________ ensures that users do not change values inadvertently that are critical to the worksheet.
Adjusting Entry
Journal entries made at the end of an accounting period to update accounts for accruals and deferrals not recorded during the period.
Depreciation
The systematic allocation of the diminution in the value of a tangible asset over its useful life.
General Journal
A comprehensive record of all financial transactions of a company, used to make entries not suited for specific ledgers.
Posting
In accounting, posting refers to the process of transferring entries from the journal into their respective accounts in the ledger, for the purpose of organizing and summarizing financial information.
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