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Match the terms in Column I with the definitions in Column II. closing entries c

ID: 2395735 • Letter: M

Question

Match the terms in Column I with the definitions in Column II.

closing entries

clearing accounts

preparing a trial balance

permanent accounts

corporation

financial accounting

an accounting period

a partnership

accounts payable

management accounting

A. the period covered by an accounting report.

B. Includes 2 (or more) people.

C. reporting information to management

D. income summary

E. the period covered by an accounting report

F. close temporary account

G. the fifth step in the accounting cycle

H. continue from one accounting period to the next

I. reporting information to external users

J. has an identity of its own and is recognized by law

K. liability

Explanation / Answer

Colomn I Colomn II Closing Entries H. Continue from one accounting period to the next clearing accounts F. Close temporary account preparing a trial balance G. the fifth step in the accounting cycle permanent accounts I. reporting information to external users corporation J. has an identity of its own and is recognized by law financial accounting D. income summary an accounting period A. the period covered by an accounting report. a partnership B. Includes 2 (or more) people accounts payable K. liability management accounting C. reporting information to management