Examlex
What stage of the police selection process screens out the most candidates?
Closing Entry
An accounting entry made at the end of an accounting period to transfer balances from temporary accounts to permanent accounts.
Income Summary
An account used in the closing process that summarizes revenues and expenses for a period, transferring the net income or loss to the owner's equity.
Revenue
The aggregate financial gain acquired by a company from its essential sales activities involving goods or services.
Credit Normal Balance
The usual balance side for credit accounts, typically seen in liabilities, equity, and revenue accounts.
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