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The CF cephal/o means
Ledger Entries
Records of financial transactions within a company’s general ledger, detailing accounts affected and the amounts for each transaction.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts, thereby preparing the books for the next period.
Adjusted Trial Balance
A list of all the accounts and their balances after adjusting entries are made, used for preparing financial statements.
Revenue Accounts
Accounts used in accounting to record the company's income from its operations or activities.
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