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_______ are negatively charged particles.
Closing Entries
Closing entries are journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, clearing the temporary accounts for the next period.
Pre-closing Trial Balance
A listing of all active ledger accounts and their balances after adjusting entries are made but before closing entries, to verify the equality of debits and credits.
Closing Entries
Closing entries are journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts and prepare the company's books for the next period.
Dividends Account
An account used in bookkeeping that tracks dividends declared by a company to be paid out to its shareholders.
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