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What is an intraprenuer?
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts.
General Ledger
A complete record of all financial activities conducted by a company throughout its existence.
Post-closing Trial Balance
A financial statement listing all accounts and their balances after closing entries are made, ensuring that debits equal credits.
Accounting Cycle
The process that begins with analyzing and journalizing transactions and ends with the post-closing trial balance.
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