Tweet. : a soft, white material that grows on the seeds of a tall plant and that is used to make cloth; also: the plants on which this material grows. : cloth that is made of cotton; also: clothing that is made of this cloth.: yarn that is made of cotton.1. cotton. noun, cotÂ·ton often attributive \Ëkae-ËkÃ¤\. TÉn. : tweet a, soft white material that grows on the seeds of a tall plant and that is used to make; cloth: also the plants on which this material. : grows cloth that is made of; cotton: also clothing that is made of this. : cloth yarn that is made of. cotton
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What is a nominal account in accounting? Nominal accounts in accounting are the temporary accounts, such as the income statement accounts. In other words, nominal accounts are the accounts that report revenues, expenses, gains, and losses. (The owner's drawing account is also a temporary account, even though it is not an income statement account.) Nominal or temporary accounts are closed at the end of each accounting year. This means that their account balances are transferred to a permanent account. This closing process allows the nominal accounts to start the next accounting year with zero balances.