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The nurse observes that a 2-year-old is able to use a spoon steadily at mealtime. The nurse recognizes that being able to feed himself is important to the toddler in developing:
Real Account
An accounting record that represents assets, liabilities, and owner’s equity, and is not closed at the end of the accounting period but carried over to the next.
Nominal Account
An account related to income, expenses, losses, or gains—these accounts are closed out to the capital account at the end of an accounting period.
Income Summary
An account to which all income statement account balances are transferred at the end of an accounting period to show the period's profit or loss.
Debit Balance
A situation in accounting where the sum of debits in an account exceeds the sum of credits, often indicating the extent of assets or expenses.
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