Why are revenue and expense accounts called temporary or nominal accounts?

Principles of Accounting Volume 1
19th Edition
ISBN:9781947172685
Author:OpenStax
Publisher:OpenStax
Chapter5: Completing The Accounting Cycle
Section: Chapter Questions
Problem 2Q: Explain what is meant by the term nominal accounts (also known as temporary accounts).
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Why are revenue and expense accounts called temporary or nominal accounts?

 

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