Accounting, General GL


SKU: 8f14e45fceea Category:


Topics in analyzing source documents, recording business transactions in a journal, and posting entries in a ledger. How to prepare a trial balance, gather adjustment data, and complete a worksheet are covered, as well as how to prepare financial statements and post-closing entries.

• Describe the basic accounting cycle and define the basic elements used such as asset, liability, owner’s equity, revenue, and expense accounts and posting debits and credits
• Post to the general journal and general ledger, and prepare to adjust entries
• List the steps in the accounting cycle; prepare a post-closing trial balance and interim statements and the statement of owner’s equity
• Prepare a classified income statement and balance sheet, compute working


Award Application and Career Pathing

This course applies to the following CFTEA awards:

Code: C1000GL
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