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Overall, most studies suggest that the heritability of intelligence is
Columnar Working Paper
An accounting paper used for preparing financial statements or other reports, organized with columns to facilitate data entry and comparison.
Adjusted Trial Balance
A statement listing all accounts and their final balances after adjustments, used to verify the balance of debits and credits.
Unadjusted Trial Balance
A list of all the general ledger accounts and their balances at a specific point in time, before any adjustments are made.
Income Summary
An account used in the closing process that aggregates all revenues and expenses to determine the net income or loss for a specific period before transferring the balance to the retained earnings.
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