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All type parameters defined in a function template must appear at least once in the
Temporary Accounts
Accounts that are closed at the end of each accounting period. These include revenue, expense, and dividend accounts.
Permanent Accounts
Accounts that carry their ending balances over to the next accounting period and are not closed out.
Adjusting Entries
Journal entries made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.
Accruals
Accounting adjustments for revenues that have been earned or expenses that have been incurred but not yet recorded through daily entries.
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