Examlex
A(n) macro virus, worm, or Trojan horse is a file that contains lines of computer code that can be run.
Unadjusted Trial Balance
A preliminary list of all accounts and their balances before any adjustments are made, used to check the accuracy of debits and credits in accounting records.
Accounting Cycle
The sequence of processes beginning with the recording of a transaction and ending with the posting to the financial statements, completed in each accounting period.
End-of-period Spreadsheet
A financial document used to summarize account balances and adjustments at the end of an accounting period, facilitating the preparation of financial statements.
Accounting Records
Documents and books that capture all the financial transactions of a business or individual.
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