Assertion: general ledger's transaction | /r/CapableOf | occur to its representation
Facets:
value: on the financial statements
type: LOCATION
Source sentences:
text: In addition, it should state the final date of the accounting periodAccounting CycleThe accounting cycle is the holistic process of recording and processing all financial transactions of a company, from when the transaction occurs, to its representation on the financial statements, to closing the accounts.