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Chapters 3 and 4: The Mechanics of Financial Accounting

Chapters 3 and 4: The Mechanics of Financial Accounting I. Double Entry Accounting II. The Accounting Cycle A. General Journal Entries B. Adjusting Journal Entries C. Trial Balances D. Financial Statements E. Closing Journal Entries III. Worksheets

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Describe the nature of the adjusting process.

0. 3 - The Adjusting Process. After studying this chapter, you should be able to:. Describe the nature of the adjusting process. Journalize entries for accounts requiring adjustment. Summarize the adjustment process. Prepare an adjusted trial balance. 0.

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Chapter 4: Adjustments, Trial Balance, and Financial Statements

Chapter 4: Adjustments, Trial Balance, and Financial Statements. Acct 2301 Fall 2009 Cox School of Business, SMU Professor Zining Li. What do We Hope to Learn?. Accounting Cycle Adjusting entries What, why, when, and how to adjust? Unadjusted and adjusted trial balance

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Prepaid insurance insurance expense - PowerPoint PPT Presentation

Chapters 3 and 4: The Mechanics of Financial Accounting

Describe the nature of the adjusting process.

Chapter 4: Adjustments, Trial Balance, and Financial Statements