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Term for identification: factory system
Long-term Liabilities
Debts or obligations that are due beyond the next twelve months.
Correcting Entries
Adjustments made in the accounting records to rectify mistakes made in previous financial transactions or entries.
Post-closing Trial Balance
A list of all accounts and their balances after closing entries are made, used to verify the equality of debits and credits.
Balance Sheet Accounts
Accounts that are reported on the balance sheet and include assets, liabilities, and equity sections, reflecting the financial position of a company at a specific time.
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