Examlex
Well run orientation programs commonly contain which of the following:
Relevance
The quality of information that makes it useful for decision-making, implying that the information has the ability to influence the decisions of its users.
Future Events
Instances or occurrences that have not yet happened but are expected or anticipated to occur.
Adjusted Trial Balance
A trial balance taken after adjusting entries have been posted, showing the balances of all accounts including the adjustments for accruals and deferrals.
Adjusting Entries
Journal entries made at the end of an accounting period to update revenue and expense accounts and ensure that the financial statements reflect the accurate financial situation.
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