Examlex
The National Security Act created all of the following EXCEPT
Retained Earnings
Profits that a company has earned to date, less any dividends or other distributions to shareholders, reinvested in the business or kept as reserve.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent ones, thus preparing the books for the next period.
Adjusted Trial Balance
An enumeration of every account and its balance following adjustment entries, employed in the development of financial reports.
Retained Earnings
The amount of net earnings not paid out as dividends but retained by the company to be reinvested in its core business or to pay debt.
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