last step of accounting process
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- ɪɴ ᴛʜᴇ ᴀᴄᴄᴏᴜɴᴛɪɴɢ ᴄʏᴄʟᴇ, ᴛʜᴇ ʟᴀsᴛ sᴛᴇᴘ ɪs ᴛᴏ ᴘʀᴇᴘᴀʀᴇ ᴀ ᴘᴏsᴛ - ᴄʟᴏsɪɴɢ ᴛʀɪᴀʟ ʙᴀʟᴀɴᴄᴇ.ɪᴛ ɪs ᴘʀᴇᴘᴀʀᴇᴅ ᴛᴏ ᴛᴇsᴛ ᴛʜᴇ ᴇǫᴜᴀʟɪᴛʏ ᴏғ ᴅᴇʙɪᴛs ᴀɴᴅ ᴄʀᴇᴅɪᴛs ᴀғᴛᴇʀ ᴄʟᴏsɪɴɢ ᴇɴᴛʀɪᴇs ᴀʀᴇ ᴍᴀᴅᴇ.
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