会计专业英语（杨晓华）Task 8.pptxVIP

Part 4 Accounting Documents Chapter 8 Reconciliation and Closing Process Mini Case: On December 31, the Salaries Expense account had a debit of $200,000. Salaries owed, but not yet paid, totaled $5,000. How To closing of the salary expense account? Contents: Closing Process Reconciliation 8.1 Reconciliation 8.1.1 Concept of Reconciliation Account checking means to verify the accounts, which is also an important procedure to guarantee the recording quality of accounting books. In accounting work, it is inevitable to find errors in accounts or calculation and inconsisten