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Chapter 2

Chapter 2. The Recording Process. CHAPTER 2 THE RECORDING PROCESS. 1 Explain what an account is and how it helps in the recording process 2 Define debits and credits and explain how they are used to record business transactions 3 Identify the basic steps in the recording process

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Unit 2 The Basic Accounting Cycle

Unit 2 The Basic Accounting Cycle. In Unit 1 we learned about the different accounting careers and three forms of business organizations. In Unit 2 we will analyze transactions and prepare financial records for a business. Effective Reading Skills. Needed even in accounting

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Transactions That affect Revenue, Expense, and Withdrawal by the owner

Transactions That affect Revenue, Expense, and Withdrawal by the owner. Chapter 3 section 3 . Revenue. Income earned from the sale of goods or services Examples: Fees earned for services performed Cash received from the sale of merchandise

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Chapter 2

Unit 2 The Basic Accounting Cycle

Transactions That affect Revenue, Expense, and Withdrawal by the owner