-The shaded areas on this drawing of the inferior surface of the brain illustrate the position of the
Definitions:
Book of Original Entry
The Book of Original Entry refers to the initial record where financial transactions are documented chronologically.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, thereby resetting the temporary accounts for the next period.
Account Balances
The amount of money in an account at a specific point in time, reflecting all transactions.
Credits
An accounting entry that either decreases assets or increases liabilities and equity on the company's balance sheet.
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