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Arguments that the victims of a crime might share responsibility with their offenders for what happened due to facilitation, precipitation, and provocation have been characterized as:
Temporary Accounts
Accounts that are used to collect balances over a single accounting period, which are then reset by transferring the balance to a permanent account, including revenue, expense, and dividends accounts.
Nominal Accounts
Accounts that are closed at the end of each accounting period, including all income, expense, and withdrawal accounts.
Closing Process
The set of procedures undertaken at the end of an accounting period to prepare accounts for the next period, including closing temporary accounts to the permanent summary account.
Financial Statements
Consolidated documents that present the financial activities and condition of a business or individual, including the balance sheet, income statement, and cash flow statement.
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