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A major difference between the humanists and both the behaviorists and psychodynamic theorists is that the humanists focus on
Adjusted Trial Balance
An inventory of accounts and respective balances post-adjustment actions, serving the purpose of crafting financial statements.
Adjusted Trial Balance
A statement listing all accounts and their balances after adjusting entries have been made, used to verify the balance of debits and credits.
Post-Closing Trial Balance
A post-closing trial balance is a list of all accounts and their balances after closing entries are made, ensuring the accounts are in balance before the next accounting period begins.
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts, effectively resetting the temporary accounts for the next period.
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