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Accounting Chap 8

Vocab

TermDefinition
Permanent Accounts Accounts used to accumulate information from one fiscal period to the next.
Closing Entries Journal entries used to prepare temporary accounts for a new fiscal period.
Temporary Accounts Accounts used to accumulate information until it is transferred to the owner's capital account.
Post-Closing Trial Balance A trial balance prepared after the closing entries are posted.
Created by: Knuddar
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