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When assessing a client,the interviewer will usually adapt her or his theoretical orientation to each individual client.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries have been made, used to prepare financial statements.
Closing Journal Entries
Entries made at the end of an accounting period to zero out temporary accounts and transfer their balances to permanent accounts.
Journal Entries
Records in accounting that document financial transactions in the books of account, showing the debit and credit of each transaction.
Dividends
Payments made by a corporation to its shareholders from its profits or reserves.
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