SUMMARY OF ACCOUNTING BASICS - Washburn University
7. Types of Adjusting Entries: 1. Deferred expense (prepaid expense) 2. Deferred revenue (unearned revenue) 3. Accrued expense (accrued liability) 4. Accrued revenue (accrued asset) 5. Depreciation expense. Each entry will always affect both a balance sheet and an . income statement account. 8. Closing Entries: 1. Transfer revenue account ... ................
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