Examlex
A filing system in which an intermediary source of reference, such as a file card, must be consulted to locate specific files is called a(n) _____________ system.
Income Summary Account
The income summary account is used during the closing process to compile all income and expense transactions, facilitating the determination of a business's net income.
Capital Account
An account on the balance sheet that reflects the net worth and equity of an individual or business.
Withdrawals
Amounts taken out from a business by its owners for personal use, often affecting the owner's capital account.
Ending Inventory
The worth of products on hand for sale at the conclusion of an accounting cycle, determined by adding the starting inventory to acquisitions and then subtracting the cost of goods sold.
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