Examlex
What is the purpose of an entity relationship diagram?
Income Statement
A financial statement that shows a company's revenue and expenses over a specified period, leading to the net income or loss for the period.
End-Of-Period Spreadsheet
A tool used in accounting to summarize account balances and adjustments at the end of an accounting period, aiding in the preparation of financial statements.
Journalized Closing Entries
These are the final entries made in the accounting ledger to close the books at the end of an accounting period, ensuring that income and expense accounts are properly reset for the next period.
Adjusting Entries
Journal entries made at the end of an accounting period to update the ledger for items that are not recorded during the operating period.
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