Accounts used to accumulate information until it is transferred to the owner’s capital account.
The series of accounting activities included in recording financial information for a fiscal period.
Accounts used to accumulate information from one fiscal period to the next.
The accountant who conducts the audit.
An accounting business that helps other businesses with accounting issues.
An examination of financial records, accounts, and supporting documents to check their accuracy.
Journal entries used to prepare temporary accounts for a new fiscal period.
A paper or electronic path that provides a documented history of a transaction.
A negative balance that remains after total expenses are subtracted from total income.
The area of accounting which focuses on reporting information to internal users
The area of accounting which focuses on reporting information to external users.
A positive balance that remains after total expenses are subtracted from total income.
Reporting an amount on a financial statement as a percentage of another item on the same financial statement.
Changes recorded on a work sheet to update general ledger accounts at the end of a fiscal period.
A columnar accounting form used to summarize the general ledger information needed to prepare financial statements.
The length of time for which a business summarizes its financial information and reports its financial performance.
A proof of the equality of debits and credits in a general ledger.
Cash paid for an expense in one fiscal period that is not used until a later period.
A financial statement showing the revenue and expenses for a fiscal period.
A trial balance prepared after adjusting and closing entries are posted.
An accountant who has passed the uniform certified public accounting exam and met the licensing requirement for a state. (Note: Please enter into the puzzle as an acronym.)
A financial statement that reports assets, liabilities, and owner’s equity on a specific date.
A fiscal period consisting of 12 consecutive months.
The difference between total revenue and total expenses when total revenue is greater.

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accounting 4 terms


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