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Genetic variation is useful to evolution because environments change.
End-of-period Spreadsheet
A financial report or document summarizing the accounting data and transactions at the close of an accounting period, often used for preparing financial statements.
Closing Entries
Closing entries are journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, clearing the temporary accounts for the next period.
Pre-closing Trial Balance
A listing of all active ledger accounts and their balances after adjusting entries are made but before closing entries, to verify the equality of debits and credits.
Closing Entries
Closing entries are journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts and prepare the company's books for the next period.
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