Examlex
Random drug testing of public employees is allowed under the Canadian Human Rights Act.
Balance Sheet
A financial statement that displays a company's financial position at a specific point in time, listing assets, liabilities, and equity.
Final Entries
The journal entries recorded at the end of an accounting period to prepare accounts for the next period or for the preparation of financial statements.
Temporary Accounts
Accounts used to collect information during a specific accounting period and are closed at its end, such as revenues, expenses, and dividends accounts.
Journalizing
The process of recording a transaction in a journal.
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