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CAS w Business The Accounting Cycle The Accoun*ng Cycle Source Document Journal Entry Ledger Trial Balance Adjustment Journal Entry Adjusted Trial Balance Closing Entries Financial Statement Income Statement Balance Sheet Retained Earning

The Accounting CycleThe Accounting Cycle Accounting The Accoun*ng Cycle Source Document Journal Entry Ledger Trial Balance Adjustment Journal Entry Adjusted Trial Balance Closing Entries

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Page 1: The Accounting CycleThe Accounting Cycle Accounting The Accoun*ng Cycle Source Document Journal Entry Ledger Trial Balance Adjustment Journal Entry Adjusted Trial Balance Closing Entries

CAS w Business

The Accounting CycleAccounting

The Accoun*ng

Cycle

Source Document

Journal Entry

Ledger

Trial Balance

Adjustment Journal Entry

Adjusted Trial

Balance

Closing Entries

Financial Statement

Income Statement Balance Sheet Retained Earning

3 - 1 Beginning the Accounting Cycle – Journalizing, Posting, and the Trial Balance Chapter 3

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