CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 14-1 Distributing Corporate Earnings to Stockholders.
Distributing Dividends and Preparing a Worksheet for a Merchandising Business.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 2-1 Departmental Sales on Account and Sales Returns and Allowances.
CAPTURING ECONOMIC EVENTS
THE RECORDING PROCESS
Prepared by Kurt M. Hull, MBA CPA California State University, Los Angeles Financial A ccounting, 5e John Wiley & Sons, Inc. Weygandt, Kieso, & Kimmel.
Unit 1.2 The Recording Process. An account is an individual accounting record of increases and decreases in a specific asset, liability, or owner’s equity.
Chapter 14
BAF3M Accounting Chapter 7 – Posting Source documents Record in Journal Financial Statements Transaction Analysis Post to Ledger Unadjusted Trial Balance.
AccountsLedgers Debits and creditsPosting The recording process Trial balance Journals CAPTURING ECONOMIC EVENTS STUDY OBJECTIVES After studying this chapter,
221 Chapter 3
