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A1C8

Accounting 1 Chapter 8

TermDefinition
accounting cycle the series of accounting activities included in recording financial information for a fiscal period
adjusting entries journal entries recorded to update general ledger accounts at the end of a fiscal period
closing entries journal entries used to prepare temporary accounts for a new fiscal period
permanent accounts accounts used to accumulate information from one fiscal period to the next
post-closing trial balance a trial balance prepared after the closing entries are posted
temporary accounts accounts used to accumulate information until it is transferred to the owner's capital account
Created by: mrs226
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