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Why are disorders that were termed cognitive disorders in earlier versions of the DSM now termed as neurocognitive disorders in the DSM-5?
Temporary Account
Accounts that are closed at the end of each accounting period, including revenues, expenses, and withdrawals.
Unadjusted Trial Balance
A preliminary report of all accounts in the general ledger before any adjusting entries are made to ensure debits equal credits.
Adjustments
Journal entries made to correct or update accounting records and financial statements, often at the end of an accounting period.
Prepayment of Expenses
The payment for goods or services before they are received or consumed, often recorded as an asset on the balance sheet until used.
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