上海海事外国会计选读课件chapter04学习课件.pptVIP

Adjusting entries are recorded in the journal at the end of the accounting period. Real accounts 实账户 the accounts: asset, liability, reserve and capital -- whose balances are not canceled out at the end of an accounting period, but are carried over to the next period. These accounts appear on the post-closing trial balance and the statement of condition (balance sheet). Also called permanent accounts. Temporary accounts / nominal accounts 虚账户 Accounts which are concerned with revenue and expenses, such as sales, purchases, etc The Closing Process Post-closing Trial Balance * * Chapter 4 Co