会计专业英语 孙晓媛 5新.pptVIP

Accounting English Accounting English Steps in the accounting cycle Part 2 Presentation --- When Lesson five— accounting cycle Learning objectives 1．Record transactions in the journal 2．Post from the journal to the ledger 3．Prepare and use a trial balance 4．Make adjusting entries and prepare an adjusted trial balance 5．Prepare the financial statements from the adjusted trial balance 6．Closing Lesson five— accounting cycle 5.2 Journalizing In Step 5, “Enter the transaction in the journal”, means to record the transaction in the journal. This step is also called “making the journal entry”. Ste