Acctg I - Ch 9
| Description: | Maplewood Rice Acctg Vocab Ch 9 |
| Category: | Accounting |
| Created by: | lrice@penncrest.org on 2009-01-22 |
| Question | Answer |
| Journal entries recorded to update general ledger accounts | adjusting entries |
| Accounts used to accumulate information from one fiscal period to the next | permanent accounts |
| Accounts used to accumulate information until is it transferred to owner's capital account | temporary accounts |
| Journal entries used to prepare temporary accounts for a new fiscal period | closing entries |
| A trial balance prepared after closing entries are posted | post-closing trial balance |
| The series of accounting activities included in a fiscal period | accounting cycle |
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