上海海事外国会计选读教学课件chapter04.pptVIP

Chapter 4;1. Accounting Cycle Financial Statements Adjusting and Closing Entries Fiscal Year;Accounting Cycle 会计循环;Seven Basic Steps of the Accounting Cycle;Classified Balance Sheet;Classification of Assets;Classification of Liabilities;Formats of Balance Sheets;Income Statement;Adjusting entries are recorded in the journal at the end of the accounting period. ;Close entries;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-