Examlex
XQuery is a subset of XPath 2.0.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts to prepare the books for the next period.
Adjusting Entries
Journal entries made in accounting to update the records for expenses and revenues that have accrued but not yet been recorded.
Unadjusted Trial Balance
A listing of all the accounts and their balances from the ledger, before any adjusting entries are made for preparing financial statements.
End-of-period Spreadsheets
Summarizing documents prepared at the end of an accounting period that compile balances from ledgers for financial reporting.
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