The Scaphoid,also Called the Navicular,links the Proximal Row of Carpal

question 23

Multiple Choice

The scaphoid,also called the navicular,links the proximal row of carpal bones as it:

• A) articulates with each metacarpal head.
• B) attaches its rough surfaces to the ligaments.
• C) stabilizes and coordinates the movement of the proximal and distal rows.
• D) articulates proximally with its matching carpal row.

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Definitions:

Unadjusted Trial Balance

A preliminary list of all accounts and their balances before any adjusting entries are made, used to verify the equality of debits and credits.

Closing Entry

A closing entry is an accounting action that transfers the balances of temporary accounts to permanent accounts, thereby resetting the temporary accounts to zero for the start of the next accounting period.

Expense Accounts

Accounts that track the costs incurred by a business in its operational activities, which are then used to calculate net income by subtracting them from revenues.

Income Summary

An account used in the closing process that summarizes the revenues and expenses for a specific accounting period, facilitating the calculation of net income or loss.