Examlex
Compare and contrast realized and unrealized strategy.
Financial Statements
Consolidated documents such as the balance sheet, income statement, and cash flow statement that summarize a company’s financial performance.
Adjusting Entries
journal entries made in an accounting system to update accounts for transactions that have not yet been recorded by the end of a period.
Accounting Equation
The fundamental equation of accounting stating that Assets = Liabilities + Shareholder's Equity, underpinning the double-entry bookkeeping system.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary accounts' balances to permanent ones, thereby resetting the temporary accounts for the next period.
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