Module 2 财务会计入门英文版 21课件.pptxVIP

The Recording Process Learning Objectives 1. Explain what an account is and how it helps in the recording process. 2. Define debits and credits and explain how they are used to record accounting transactions . 3. Explain what a journal is and how it helps in the recording process . 4. Explain what a general ledger is and how it helps in the recording process . 5. Explain what posting is and how it helps in the recording process . 6. Explain the purpose and limitations of a trial balance. Event Analysis Summary (Review) • An economic event is analysed. • If recognised