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accounting chapter17

study guide

General Ledger All accounts are posted here to make sure balances are equal
Adjusting entries commonly your supplies, insurance, and merchandise inventory are affected by this action
Adjusted trial balance part of a 10 column journal, to make sure debits equal credits
Closing entries 1. credit accounts 2. debit accounts 3. income summary 4 drawing accounts
Accounting Period Cycle when the general ledger is ready for the next fiscal period
Temporary accounts accounts that are closed at the end of a fiscal period
Permanent accounts Accounts that stay open all the time
Income summary where all temporary accounts' totals are dumped in to.
Revenue accounts any account that adds money to the business
Created by: Kaylarae96