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Describe dry chemical systems.
Reversing Entries
These are accounting journal entries that reverse a previous entry, usually made at the beginning of a new accounting period to simplify record-keeping.
Work Sheet
An informal document used by accountants and auditors for preparing financial statements and ensuring the correctness of accounts.
Post-Closing Trial Balance
A listing of all accounts and their balances after closing entries are made, serving as a check to ensure that debits equal credits.
Accounts Receivable
Money owed to a company by its customers for goods or services delivered but not yet paid for.
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