A company would review the ledger if an account balance was needed.
74) Interim reports are usually prepared once a year.
75) A calendar year is any twelve-month period.
76) The chart of accounts contains the same information as the journal.
77) A journal is considered to be a book of final entry.
78) A chart of accounts is a list of the accounts and their balances.
79) Liabilities increase on the credit side of the account and decrease on the debit side.
80) To record rent paid in advance, Prepaid Rent would be debited.
81) The first step of completing the journal
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