Examlex
Which nursing intervention is an independent function of the nurse?
Closing Entries
At the close of an accounting period, records are made to move balances from interim accounts to enduring accounts.
Accounting Cycle
The sequence of steps followed in the accounting process to track and report financial transactions, from the initial transaction to the financial statements.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, typically including a balance sheet, income statement, and cash flow statement.
Post-Closing Trial Balance
A list of all accounts and their balances after closing entries are made, serving to verify the equality of debits and credits.
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