When Closing Entries Are Made

question 74

Multiple Choice

When closing entries are made:

• A) All ledger accounts are closed to start the new accounting period.
• B) All temporary accounts are closed but not the permanent accounts.
• C) All real accounts are closed but not the nominal accounts.
• D) All permanent accounts are closed but not the nominal accounts.
• E) All balance sheet accounts are closed.

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Definitions:

Hyoid Bone

A unique U-shaped bone located in the anterior neck, which supports the tongue and provides attachment points for muscles associated with swallowing.

Platysma

A muscle in the neck region that plays a role in facial expression, such as lowering the lower jaw and lip.

Mandible

The lower jawbone in humans and some animals, which holds the lower teeth in place and plays a key role in biting and chewing.

Levator Anguli Oris

A facial muscle that elevates the angle of the mouth, contributing to expressions such as smiling.