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  2. 5 types of journal entries

    Organizing and summarizing search results for you
    There are five types of journal entries:
    • Opening entries: These entries carry over the ending balance from the previous accounting period as the beginning balance for the current accounting period.
    • Transfer entries: Transfer entries move, or allocate, an expense or income from one account to another.
    • Closing entries
    • Adjusting entries
    • Compound entries
    • Reversing entries
     
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