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Summary Chapter 3 ~ Financial and managerial accounting 18th edition $3.77   Add to cart
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Summary

Summary Chapter 3 ~ Financial and managerial accounting 18th edition

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  • Course
  • Finance and Accounding (IBMBU116R1)
  • Institution
  • Hogeschool Rotterdam (HR)
  • Book
  • Financial and Managerial Accounting 18e ed

Summary comes from 'Financial and managerial accounting 18th edition'. Written by Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V. Carcello. The summary is arranged per paragraph with images from the book and the explanation described in dots. Formulas are clearly indicated. The short ...

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  • No
  • Chapter 3
  • August 19, 2018
  • 4
  • 2017/2018
  • Summary

Subjects

  • ibms
  • ibl
  • rbs
  • finance and accounting
  • ibmbu116r1
  • financial and managerial accounting 18th edition
  • international business management studies
  • fa
  • chapter 3 financial and managerial accounting 18th edition

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  • Hogeschool Rotterdam (HR)
  • International Business and Management Studies
  • Finance and Accounding (IBMBU116R1)
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Financing and Accountng Block 1 Chapter 3 Summary

Accounting cycle
Consists of eight specifc steps
1. Journalize (record) transactons
2. Post each journal entries to a ledger (grootboek)
3. Preparing the trial balance
4. Making and of period adjustments
5. Preparing and adjusted trail balance
6. Preparing fnancial statements
7. Journalizing and postng closing entries
8. Preparing an aferrclosing trail statement
The grey and italics will be addressed in chapter 4 and 5


Double- entry accounting
 Avery transactons is recorded by equal dollar
amounts of debits and credits


The journal The journal is a chronological (day-by-day) record of business
transactons

Example: journal entries




Posting journal entries to the legger (posten van een journaal post naar grootboe
re ening)
 Postng involve copying into the ledger accounts informaton that already has been
recorded in the journal

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