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The Moon undergoes synchronous rotation,and as a consequence the
Final Entries
Journal entries made at the end of an accounting period to prepare accounts for the next period or close the books.
Journalizing
The process of recording a transaction in the journal.
Adjustments and Closing Entries
The journal entries made at the end of an accounting period to allocate income and expenditures to the appropriate periods.
Ledger
A book or database in which financial transactions are recorded, organized by account.
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