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The Accounting Information System

The Accounting Information System

The Accounting Information System Chapter 3 Learning Objectives Understand basic accounting terminology. Explain double-entry rules. Identify steps in the accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance.

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1.72k views • 52 slides
CHAPTER 3

CHAPTER 3

CHAPTER 3. ADJUSTING THE ACCOUNTS. Accounting Principles, Eighth Edition. Study Objectives. Explain the time period assumption. Explain the accrual basis of accounting. Explain the reasons for adjusting entries. Identify the major types of adjusting entries.

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1.25k views • 52 slides
The Accounting Information System

The Accounting Information System

The Accounting Information System. Chapter 3. Learning Objectives. Understand basic accounting terminology. Explain double-entry rules. Identify steps in the accounting cycle. Record transactions in journals, post to ledger accounts, and prepare a trial balance.

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794 views • 52 slides
Accrual Accounting Concepts

Accrual Accounting Concepts

Accrual Accounting Concepts. Accounting, Third Edition. Timing Issues. Accountants divide the economic life of a business into artificial time periods ( Time Period Assumption ). . . . . . Jan. Feb. Mar. Apr. Dec. Generally a month , a quarter , or a year .

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2.22k views • 46 slides
Accounting I BA 104

Accounting I BA 104

Accounting I BA 104. Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems. Chapter 6 Adjusting deferrals and accruals Accounts . Study Objectives. Identify the major types of adjusting entries. Prepare adjusting entries for deferrals. Prepare adjusting entries for accruals.

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633 views • 39 slides

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