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Discuss the importance of connectivity and accessibility.
Permanent Account
A balance sheet account that carries its ending balance over to the next accounting period, such as assets, liabilities, and equity accounts.
Accounting Cycle
The process of recording and processing all financial transactions of a company, from the time the transaction occurs, to its representation on financial statements.
Adjusted Trial Balance
A list of all the accounts and their balances after adjusting entries are made, used to prepare financial statements.
Adjustment Columns
Columns in financial statements or ledgers used to make necessary adjustments for accrual accounting, such as for accrued expenses or revenues.
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