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Closing Entries
Bookkeeping records created at the conclusion of a financial period to move balances from temporary to permanent accounts, thereby readying the organization's financial records for the forthcoming period.
Adjusted Trial Balance
A compilation of all corporate accounts set to feature in the financial reports post adjustments for journal entries.
Debit Total
The debit total represents the sum of all debit entries recorded in an account during a financial period.
Credit Total
The sum of all credit entries in an account or financial transaction.
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