2015年ACA考试《F3财务会计》辅导资料9.docVIP

2015年ACCA考试《F3财务会计》辅导资料9 本文由高顿ACCA整理发布，转载请注明出处 　　Session 4 From trial balance to financial statements? 　　Main Contents: ? 　　1.Accounting cycle ? 　　2.Balancing off ledger accounts ? 　　3.The trial balance ? 　　4.Closing off ledger accounts ? 　　5.Prepare financial statements ? 　　4.1 Accounting cycle ? 　　4.2 Balancing off a ledger account ? 　　Once the transactions for a period have been recorded, it will be necessary to find the balance on the ledger accounts: ? 　　1.Total both sides of the T account and find the larger total. ? 　　2.Put the larger total in the total box on the debit side and credit