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If the field capacity increases while wilting point decreases, the amount of available water
Adjusted Trial Balance
A listing of all company accounts that will appear in the financial statements after making adjusting entries.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent ones, thereby preparing the company's books for the next accounting period.
Adjusted Balances
Financial statement figures corrected for errors, omissions, or other adjustments as part of the reconciliation process.
Closing Entries
Entries recorded at the close of an accounting cycle to move balances from temporary to permanent accounts, thus preparing the temporary accounts for the upcoming period.
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