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Accounting Chapter 8

Chapter 8 Vocabulary

TermDefinition
Accounting Cycle the series of accounting activities for a one month fiscal period
Adjusting Entries journal entries recorded to update general ledger accounts at the end of the 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 closing entries are posted
Temporary Accounts accounts used to accumulate information until it is transferred to the owner's capital account
Created by: josiekay
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