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Lecture Survey of accounting (3/e) - Chapter 2: Understanding the accounting cycle

The learning objectives in this chapter are: Record basic accrual and deferral events in a horizontal financial statements model; organize general ledger accounts under an accounting equation; prepare financial statements based on accrual accounting; describe the closing process, the accounting cycle, and the matching concept; explain how business events affect financial statements over multiple accounting cycles.

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Financial statements, Ledger accounts

15 p tvs_fbu 23/06/2016 137 2

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