:
1) (Income Statement, Statement of Income, Profit and Loss Account / Statement);
2) (Statement of Owners Equity);
3) (Balance Sheet / Statement of Financial Position);
4) (Statement of Cash Flows).
.
, (Notes to Financial Statements), , .
(Accounting cycle)
, , , :
1) (Analysis transactions from the source documents);
2) (Journalizing);
3) (Posting);
4) (Trial Balance) ;
5) (Adjusting entries);
6) (Adjusted Trial Balance);
7) (Preparing of Financial Statements);
8) (Closing entries);
9) (Post- Closing Trial Balance);
10) .
1.
1.
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(Accrual Accounting). , , (). , / (deferrals / prepayments) (accruals).
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(Work Sheets) . . . , . .
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