Examlex
Match each term with its description.
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End-Of-Period Spreadsheet
An End-Of-Period Spreadsheet is a document used in accounting to compile balances from journals and ledgers, facilitating adjustments and preparing financial statements.
Chart of Accounts
A list of all the accounts used in a company's accounting system, organized by category, that helps in preparing and reporting financial statements.
The Journal
A chronological record of all financial transactions, serving as the primary place to record entries in an accounting system.
Journal Entries
The method by which financial transactions are recorded in a company's accounting records; each entry typically includes a debit and a credit.
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