Current liabilities are ___________ that a company expects to pay within its operating cycle or one year, whichever is longer.
The right side of the ledger or T-Account.
Current _____ are ______ that a company expects to convert into cash or use up within its operating cycle or one year, whichever is longer.
The ____________ Trial Balance is a list of all the permanent accounts and their balances after a company has journalized and posted closing entries.
The ______ Summary account is a temporary account used in closing the revenue and expense accounts.
Transferring the final totals of each account to the _________ is Step #6 of the Recording Process.
Long-term __________ are (1) stocks and bonds of other companies held for many years, (2) long-term assets (i.e. land, buildings) that are not being used in operating activities, and (3) long-term note receivables.
Determining your ______ and _______ is Step #3 of the Recording Process.
Analyzing how a transaction affects the ________ equation is Step #2 of the Recording Process.
Debiting a Dividends, Expense, or Asset account will _______ its balance.
The left side of the ledger or T-Account.
__________ assets are long-lived non-physical assets (i.e. copyrights, trademarks, brands/logos).
________ or real accounts do not close at the end of an accounting period, include ALL Balance Sheet accounts, and their balances are carried forward each month/year.
_______ entries are made at the end of an accounting period to transfer the balances of temporary accounts into Retained Earnings (a permanent stockholder's account).
The _______ Journal is considered the original book of entry and the business' diary because it records all of its transactions in chronological order.
The _________ cycle is the average time it takes to purchase inventory, sell it on account, and collect cash from customers.