Examlex
Pluto is the only dwarf planet in our Solar System.
Double Rule
A method used in accounting to draw attention to totals or end of reports by placing two lines beneath them for emphasis.
Total
The aggregate amount or sum of individual items or elements in a set or group.
Closing Journal Entries
The entries made at the end of an accounting period to transfer the balances in temporary accounts to permanent accounts and prepare the company's books for the next period.
Adjusting Journal Entries
Entries made in the accounting records at the end of an accounting period to allocate income and expenditure to the correct period.
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