Examlex
Explain the characteristics of a DASH eating pattern.
Financial Statement
Reports outlining the financial standing of a business, incorporating the balance sheet, income statement, and cash flow statement.
Permanent/Temporary
Classification of accounts where permanent accounts (real accounts) represent ongoing items that are not closed at the end of the accounting period, whereas temporary accounts (nominal accounts) are closed.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, ensuring accuracy of the figures.
Post-closing Trial Balance
The trial balance prepared after closing entries have been posted to ensure that debits and credits still balance, marking the end of an accounting period.
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