Examlex
What do we mean when we say that presentation aids must be accessible for every audience member?
Accounting Time Period
The span of time covered by financial statements, typically a fiscal quarter or year, during which all financial transactions are recorded and reported.
Quarter
A three-month period on the financial calendar that acts as a basis for periodic financial reporting and dividends.
Post-Closing Trial Balance
A summary of all accounts after closing entries are made, used to check the accuracy of closing entries and the balance of permanent accounts.
Adjusted Trial Balance
A list of all accounts and their final balances after all end-of-period adjusting entries have been made, used to prepare financial statements.
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