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The Accounting Information System

The Accounting Information System

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Published by Irwan Januar
The Accounting Information System
The Accounting Information System

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Categories:Types, Presentations
Published by: Irwan Januar on May 19, 2014
Copyright:Traditional Copyright: All rights reserved


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Chapter 3-1
The Accounting Information System
Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield
Prepared by Coby Harmon, University of California, Santa Barbara
Chapter 3-2
1.Understand basic accounting terminology. 2.Explain double-entry rules. 3.Identify steps in the accounting cycle. 4.Record transactions in journals, post to ledger accounts, and prepare a trial balance. 5.Explain the reasons for preparing adjusting entries. 6.Prepare financial statement from the adjusted trial balance. 7.Prepare closing entries. 8.Explain how to adjust inventory accounts at year-end.
Learning Objectives
Chapter 3-3
Accounting Information System
Basic terminology Debits and credits Basic equation Financial statements and ownership structure
The Accounting Cycle
Identification and recording Journalizing Posting Trial balance  Adjusting entries  Adjusted trial balance Preparing financial statements Closing Post-closing trial balance Reversing entries Financial statements for merchandisers
Accounting Information System

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