Examlex
Explain how banks use computers and information systems.
Financial Statement
A written record that conveys the business activities and the financial performance of a company; main statements include balance sheet, income statement, and cash flow statement.
Temporary/Permanent
Refers to accounts within accounting practices; temporary accounts are reset each accounting period, while permanent accounts carry their ending balance into the next period.
General Journal Entries
The initial records where all financial transactions of a business are noted, using the double-entry method of accounting.
Account Balance
The amount of money in a financial repository at any given moment, which can include debts owed or credits available.
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