Examlex
DNA replication involves the synthesis of an RNA primer on one strand of the DNA.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent ones, thereby preparing the accounts for the next accounting period.
Unadjusted Trial Balance
A preliminary list of all accounts and their balances before any adjustments are made for accruals, deferrals, and error corrections.
Accounting Cycle
The sequence of steps followed in the accounting process to track and record business transactions, culminating in the preparation of financial statements.
Post-closing Trial Balance
A financial report created after adjusting and closing entries are made, listing all accounts and their balances to ensure debits equal credits.
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