ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CLOSING DATE Definition
CLOSING DATE is the date the purchase of the asset becomes final and you, the new owner, obtain title.
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COMPOUND JOURNAL ENTRY is a journal entry that involves more than one debit or more than one credit or both.
DETAIL, in accounting, is extended treatment of particulars of an accounting entry e.g., the from or to, date, amounts, purposes, balances, and, if needed, comments.

