Examlex
The directional nature of the DNA double helix is observed in the
Ledger
The principal book or computer file for recording and totaling economic transactions by account type, with debit and credit account records validated by a trial balance.
Unadjusted Trial Balance
A preliminary report that lists all the balances of a company's accounts before making any adjusting entries.
Post-Closing Trial Balance
A list of all the account balances of a business after closing entries for the accounting period have been made, ensuring the accounts are ready for the next period.
Financial Statements
Comprehensive reports created to communicate the financial performance, position, and cash flows of a business to external and internal stakeholders.
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