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Accounting Ch.8

QuestionAnswer
Adjusting Entries Journal entries recorded to update general ledger accounts at the end of a fiscal period
Permanent Accounts Accounts used to accumulate information from one fiscal period to the next
Temporary Accounts Accounts used to accumulate information until it is transferred to the owner's capital account
Closing Entries Journal entries used to prepare temporary accounts for a new fiscal period
Post-Closing Trial Balance A trial balance prepared after the closing entries are posted
Accounting Cycle The series of accounting activities included in recording financial information
Created by: bailey.baucom69