专业英文讲解Chap003.pptVIP

The Role of Accounting Records The Ledger The Use of Accounts Debit and Credit Entries Debit and Credit Rules Double Entry Accounting???The Equality of Debits and Credits The Journal Posting Journal Entries to the Ledger Accounts Posting involves copying information from the journal to the ledger accounts. Posting Journal Entries to the Ledger Accounts Posting Journal Entries to the Ledger Accounts Posting Journal Entries to the Ledger Accounts Ledger Accounts After Posting Ledger Accounts After Posting What is Net Income? Retained Earnings The Income Statement: A Preview Accounting Periods