Examlex
This is a form of a company's public relations and can range from sponsoring a children's soccer team to underwriting the costs of charity events to loaning an executive to run a charitable organization.
Post-closing Trial Balance
A list of all company accounts that remain after adjusting and closing entries are made, used to ensure debits equal credits.
Trial Balance
A summary listing of the titles and balances of accounts in the ledger.
Drawing Account
An account used to record amounts withdrawn by the owner of a business for personal use.
Closing Entry
Journal entries made at the end of an accounting period to transfer balances from temporary accounts to permanent ones, preparing for the next period.
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