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What did the Supreme Court rule in Hamdi v.Rumsfeld (2004) ?
Revenue Account
An account that records the income generated from selling goods or providing services, which contributes to a company's gross income.
Income Summary
An account used during the closing process to summarize the year's revenues and expenses before determining and transferring the period's net income or loss to owner's equity.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenses to the period in which they actually occurred.
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