Examlex
Using techniques to gain passwords and other personal information directly from victims is known as:
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary to permanent accounts and prepare the company's books for the next period.
Closing Process
The closing process involves the steps taken to finalize all accounting records and summarize financial activities for a specific period, preparing for the next accounting cycle.
Financial Statements
Documents that provide an overview of a company's financial condition, including income statement, balance sheet, and cash flow statement.
Adjusted Trial Balance
A financial statement that lists all account titles and their balances after adjusting entries are made, ensuring the total debits equal total credits.
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