Examlex
Choose the paramagnetic atom or ion: Ca, Ne, Sc3+, Cl-, Na.
Calendar Year-End
The end of the annual accounting period that coincides with the end of the calendar year, typically December 31.
Post-Closing Trial Balance
A financial statement listing all the accounts and their balances after closing entries are made, ensuring the accounts are ready for the next accounting period.
Adjusted Trial Balance
A report that lists all accounts and their balances after adjusting entries are made, ensuring that debits equal credits.
Closing Entries
The journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.
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