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Analyzing Transactions
The process of reviewing and breaking down financial transactions to determine their impact on the financial statements of a business.
Accounting Cycle
The series of steps followed by an organization to record and analyze financial transactions, culminating in financial statements.
Post-closing Trial Balance
A financial report created after all adjusting and closing entries are made, showing account balances ready for the next accounting period.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts, thereby preparing the accounts for the next accounting period.
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