Examlex
Which of the following is NOT an altered state of consciousness?
Closing Entries
Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.
General Ledger
The master accounting document that contains all the financial accounts and transactions of a company.
Unadjusted Trial Balance
A preliminary list of all accounts and their balances before any adjustments are made, used to check the accuracy of debits and credits in accounting records.
Accounting Cycle
The sequence of processes beginning with the recording of a transaction and ending with the posting to the financial statements, completed in each accounting period.
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