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Recording Chap 8

QuestionAnswer
Adjusting Entires Journal entires recorded to update general ledger accounts at the end of a fiscal period
Permanent Account 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 owners capital account
Closing Entires Journal entries used to prepare temporary accounts for a new fiscal period
Post-Closing trial balance A trial balance perpared after the closing entires are posted
Accounting cycle The series of accounting activites included in recording financial information for a fiscal period
Created by: tdelzeith
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