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Chapter 8

TermDefinition
adjusting entries journal entries; update general ledger accounts at end of fiscal period
permanent accounts accounts used to accumulate information from 1 fiscal period
temporary accounts accounts used to accumulate information until transferred to owner's capital account
closing entries journal entries used to prepare temporary accounts for a new fiscal period
post-closing trail balance trial balance prepared after the closing entries are posted
accounting cycle series of accounting activities included in recording financial information for a fiscal period
Created by: Tate.cord70
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