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Lets Discuss Permanent Accounts and Temporary Accounts
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Identify and describe the permanent accounts and temporary accounts that are used in an accounting cycle.

What is the difference between a permanent and temporary account?  Provide an example of the closing process.

This discussion will address the following Module Outcomes:

MO3: Explain the process of adjusting the general ledger accounts, closing the books, and preparing the financial statements. (CO2)

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