Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Accounting principles (11E): Chapter 4 - Coby Harmon

After completing this chapter you should be able to: Prepare a worksheet, explain the process of closing the books, describe the content and purpose of a post-closing trial balance, state the required steps in the accounting cycle, explain the approaches to preparing correcting entries,. and other contents. | Prepared by Coby Harmon University of California, Santa Barbara Westmont College 4-1 4 Completing the Accounting Cycle Learning Objectives After studying this chapter, you should be able to: [1] Prepare a worksheet. [2] Explain the process of closing the books. [3] Describe the content and purpose of a post-closing trial balance. [4] State the required steps in the accounting cycle. [5] Explain the approaches to preparing correcting entries. [6] Identify the sections of a classified balance sheet. 4-2 Preview of Chapter 4 Accounting Principles Eleventh Edition Weygandt Kimmel Kieso 4-3 Using a Worksheet Steps in Preparing a Worksheet Not a permanent accounting record. Five step process. 4-4 Multiple-column form used in preparing financial statements. Use of worksheet is optional. LO 1 Prepare a worksheet. Steps in Preparing a Worksheet Illustration 4-1 4-5 LO 1 Prepare a .