Examlex
________ defines a pattern of consumption reflecting a person's choices about how he or she spends their time and money.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate revenue and expenses to the proper period.
Adjusting Entry
A journal entry made in the accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.
Closing Entry
A journal entry made at the end of an accounting period to transfer the balances of temporary accounts to a permanent account.
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