
CH8: Identifying Accounting Terms
Flashcard
•
Business
•
11th Grade
•
Practice Problem
•
Hard
Kelli Johnson
FREE Resource
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6 questions
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1.
FLASHCARD QUESTION
Front
The series of accounting activities included in recording financial information for a fiscal period.
Back
Accounting cycle
2.
FLASHCARD QUESTION
Front
Journal entries recorded to update general ledger accounts at the end of a fiscal period.
Back
Adjusting entries
3.
FLASHCARD QUESTION
Front
Journal entries used to prepare temporary accounts for a new fiscal period.
Back
Closing entries
4.
FLASHCARD QUESTION
Front
Accounts used to accumulate information from one fiscal period to the next.
Back
Permanent accounts
5.
FLASHCARD QUESTION
Front
A trial balance prepared after the closing entries are posted.
Back
Post-closing trial balance
6.
FLASHCARD QUESTION
Front
Accounts used to accumulate information until it is transferred to the owner's capital account.
Back
Temporary accounts
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