Examlex
Specifically what is a reference librarian?
Reversing Entry
An accounting entry that is made at the beginning of an accounting period to reverse or cancel out adjusting entries made at the end of the previous accounting period.
Notes Receivable
Written promises for amounts to be received, typically including interest, recorded by the recipient.
Noncurrent Assets
Assets expected to provide economic benefits beyond the next year or operating cycle, excluding items for resale.
Beginning Capital Balance
The beginning capital balance is the amount of capital or equity that a company has at the start of a new accounting period.
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