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Chapter 8 K

Terms from Chapter 8

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

 



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