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Why Are Temporary Accounts Not Included in the Post-Closing Trial

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Essay

Why are temporary accounts not included in the post-closing trial balance?


Definitions:

External Market Price

The price at which a product or service is sold in the open market to external customers, outside of the company or organization.

Producing Division

The producing division refers to a department or segment within a company responsible for the production of goods or services.

Decentralised Organisation

A type of organizational structure where decision-making is distributed among various levels and departments rather than being concentrated at the top.

Centralised Organisation

An organizational structure where decision-making and authority are concentrated at the top levels of management.

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