Examlex
What are the purposes of a conceptual systems design report?
Adjusting Entry
A journal entry made in the accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.
Unadjusted Trial Balance
A listing of all the accounts in the general ledger with their balances before any adjusting entries are made.
Adjusted Trial Balance
A trial balance prepared after adjusting entries have been made and posted to the ledger, used to verify the equality of debits and credits.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, typically including the balance sheet, income statement, and cash flow statement.
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