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Discuss two advantages and two disadvantages of using secondary data.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments, used to verify the balance of debits and credits and to prepare financial statements.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, summarizing transactions over a period.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditure to the appropriate years.
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