Principles of Financial Accounting · 免费预览
从头到尾的完整会计循环
梳理一家印刷公司一个完整月的账目记录，可以看到会计循环从第一笔交易开始，经过调整分录、报表编制、结账，直至期末结账后试算平衡表的完整连续流程。
1. The scenario takes shape
The scenario takes shape
2. Recording, posting, and the first checkpoint
Recording, posting, and the first checkpoint
3. Adjustments, statements, and closing
Adjustments, statements, and closing
4. Why the cycle deserves this much care
Why the cycle deserves this much care
5. Where the cycle begins
In the comprehensive example, what event opens the accounting cycle?
6. Which items appear only at adjustment time
In the printing company example, which amounts enter the records through adjusting entries rather than daily transactions?
7. What the post-closing trial balance shows
After closing in the comprehensive example, which balances remain on the ledger?
8. Why the cycle repeats
Why does the accounting cycle repeat every period instead of running once for the life of the business?
9. Adjusted trial balance count
A company makes five adjusting entries at January 31, each touching two accounts. How many accounts on the unadjusted trial balance change balance or newly appear? Assume no overlap. Give the number only.
10. First closing entry direction
In the first closing entry for a company with 9,000 dollars of service revenue, income summary is ____ for 9,000 dollars.