Principles of Financial Accounting · 免费预览
会计循环的初始步骤
会计循环是一个不断重复的流程：识别并分析交易，将交易记入日记账，过账到分类账，编制未经调整的试算平衡表，此后每个期间再依次进行各项调整并编制财务报表。
1. A cycle that repeats every period
A cycle that repeats every period
2. Identify and analyze transactions
Identify and analyze transactions
3. Record in the journal and post to the ledger
Record in the journal and post to the ledger
4. Prepare the unadjusted trial balance
Prepare the unadjusted trial balance
5. First step of the cycle
What is the first step in the accounting cycle?
6. Journal versus ledger
What is the difference between a journal and a ledger?
7. What a balanced trial balance proves
What does a balanced unadjusted trial balance prove?
8. Which event starts the cycle
Which event triggers step one of the accounting cycle for a landscaping company?
9. Number of cycle steps
The complete accounting cycle described in this course has how many steps? Give the number only.
10. Book of original entry
Complete the term. The journal is called the book of ____ entry because it is the first place transaction information is recorded.