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TVS Accounting1-8

Accounting 1 Chapter 8

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
Accounts used to accumulate information until it is transferred to the owner's equity capital account Temporary Accounts
Journal entries used to prepare temporary accounts 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
Revenue from business activities and expenses associated with earning that revenue are recorded in the same accounting period Matching Expenses with Revenue
Changes in financial information are reported for a specific period of time in the form of financial statements Accounting Period Cycle
Financial statements that contain all information necessary to understand a business's financial condition Adequate Disclosure
What the ending balances of permanent account for one fiscal period represent at the beginning of the next fiscal period Beginning Balances
Where the information is obtained to journalize the adjusting entries Adjustments column of the worksheet
Created by: TammieVanScyoc