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Who is Tyler Green and why is he important to the 21st century art world?
Post-Closing Trial Balance
A listing of all accounts and their balances after the closing entries are made, ensuring debits equal credits.
Expense Account(s)
Accounts used to record expenses in the general ledger, which represent the costs of operating a business that are not directly tied to the production of goods or services.
Income Summary
An account used in the closing process, summarizing all revenues and expenses for a period, to transfer the net result to capital accounts.
Capital Account
A capital account is an account on a company's balance sheet that represents the equity investment of owners and shareholders.
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