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Lecture Financial accounting (3/e): Chapter 3 - Spiceland, Thomas, Herrmann

Chapter 3 - The accounting cycle: Eend of the period. After studying this chapter, you should be able to: Understand when revenues and expenses are recorded, distinguish between accrual-basis and cash-basis accounting, demonstrate the purposes and recording of adjusting entries, post adjusting entries and prepare an adjusted trial balance.

Từ khóa: Financial accounting, Lecture Financial accounting, The accounting cycle, Financial statement, Revenue recognition, Adjusting entries

29 p tailieu_bvu 30/06/2018 183 1

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