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