UC ECON 006B - Accounting Cycle Summarized

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Accounting Cycle Summarized 1 Enter the transactions of the period in appropriate journals 2 Post from the journals to the ledger or ledgers 3 Take an unadjusted trial balance trial balance 4 Prepare adjusting journal entries and post to the ledger s 5 Take a trial balance after adjusting adjusted trial balance 6 Prepare the financial statements from the second trial balance 7 Prepare closing journal entries and post to the ledger s 8 Take a trial balance after closing post closing trial balance 9 Prepare reversing entries optional and post to the ledger s Slide 3 84 LO 7 Prepare closing entries


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