Examlex
Which of the following involves the use of computers to observe, record, and review an employee's use of a computer, including communications such as email messages, keyboarding activity, and websites visited?
Temporary Accounts
Revenue, expense, and drawing accounts that are closed to the owner’s capital account at the end of the accounting period.
Post-Closing Trial Balance
A listing of all accounts and their balances after the closing entries are made, ensuring debits equal credits.
Expense Account(s)
Accounts used to record expenses in the general ledger, which represent the costs of operating a business that are not directly tied to the production of goods or services.
Income Summary
An account used in the closing process, summarizing all revenues and expenses for a period, to transfer the net result to capital accounts.
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