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When the government sells something it produces,
General Ledger
A complete record of all financial transactions over the life of a company, used to compile the financial statements.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments are made for accruals, deferrals, and other adjustments.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts in preparation for the next accounting period.
Financial Statements
Formal records that outline the financial activities and condition of a business, organization, or individual, commonly including the balance sheet, income statement, and cash flow statement.
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