Certified Bookkeeper applicants will want to use the cards as a study guide for certification.
Why we use accruals, deferral and other adjustments
Accrued expenses (accrued liabilities/expenses)
Revenue collected in advance (unearned revenue/income)
Prepaid (deferred) expenses
Other end-of-period entries
From unadjusted trial balance to financial statements
Applying your knowledge to the trial balance