Examlex
Explain forecasting and the different types of forecasting methods.
Post-Closing Trial Balance
A list of all account balances after closing entries are made, used to check the equality of debits and credits and prepare for the next accounting period.
Correcting Entries
Journal entries made to amend previously recorded transactions that were entered incorrectly.
Adjusting Entries
Journal entries made in preparation for financial statements to allocate income and expenses to the period in which they actually occurred.
Balance Sheet Account
An account found on the balance sheet which can include assets, liabilities, and equity accounts.
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