Examlex
State the guidelines for preparing a specific purpose.
Adjusted Trial Balance
A trial balance prepared after adjusting entries are made, used to verify the balance of debits and credits.
Financial Statements
Are documents that provide an overview of a company's financial condition, including the balance sheet, income statement, and cash flow statement.
General Ledger
The master set of accounts that summarize all transactions occurring across a company.
Adjusting Entry
An adjusting entry is a journal entry made in the accounting records at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
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