Examlex
The characteristics that distinguish computer processing from manual processing would not include
Journal Entry
A record in the books of accounts that documents a business transaction in terms of debits and credits.
Adjusting Entries
Fiscal period closing entries in accounts to properly assign incomes and expenditures to the interval in which they factually took place.
Prepaid Insurance
An asset account that represents insurance premiums paid in advance, covering future periods.
Depreciation
Depreciation is the accounting process of allocating the cost of a tangible asset over its useful life, recognizing it as an expense.
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