Match the terms in Column I with the definitions in Column II. closing entries clearing accounts preparing a trial balance permanent accounts corporation financial accounting an accounting period a partnership accounts payable management accounting A. reporting information to management B. the fifth step in the accounting cycle C. close temporary account D. includes two (or more) people E. income summary F. reporting information to external users G. the period covered by an accounting report H. has an identity of its own and is recognized by law I. liability J. continue from one accounting period to the next