Examlex
What is the most abundant of the four types of tissue?
Net Income
The total earnings of a company after subtracting all expenses, including taxes and operating expenses.
Income Summary
An account used in the closing process that summarizes revenues and expenses for a specific period, facilitating the transfer of their net effect to capital or owner's equity.
Closing Entries
At the close of an accounting cycle, transactions are documented to move amounts from temporary accounts to those that are permanent.
Debit Balance
Occurs when the sum of debits in an account exceeds the sum of credits, reflecting an asset or expense increase or liability or equity decrease.
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