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Chapter 8

Vocab terms

TermDefinition
Adjusting entries Journal entries recorded to update general accounts at the end of a fiscal period are called adjusting entries.
temporary accounts Accounts show changes in the owner's capital for a single fiscal period
post-closing trial balance Prepared after after the closing entries are posted
permanent accounts Accumulate information from one fiscal period to the next
closing entries Journal entries used to prepare temporary accounts for a new fiscal period
accounting cycle The series of accounting activities included in recording financial information for a fiscal period
Created by: Kaylafr
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