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Correct balances - PowerPoint PPT Presentation

Chapter 4

Accrual Accounting and Completing the Accounting Cycle. Chapter 4. Characteristics of the Accounting Model. Periodic Reporting Accrual-Basis Accounting Adjusting Entries Closing Entries. Periodic Reporting.

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Chapter 4 Completing the Accounting Cycle

Chapter 4 Completing the Accounting Cycle. LEARNING OBJECTIVES. 1. State all the steps in the accounting cycle. 2. Explain the purposes of closing entries. 3. Prepare the required closing entries. 4. Prepare the post-closing trial balance. 5. Prepare reversing entries as appropriate.

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Correct balances - PowerPoint PPT Presentation

Chapter 4

Chapter 4 Completing the Accounting Cycle