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Chapter 2

ACCT 311 Chapter 2: Chapter 2 Summary


Department
Accounting
Course Code
ACCT-311
Professor
.
Chapter
2

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2 Accounting for Transactions
Analyzing and Recording Process
Source Documents
The Account and Its Analysis
Analyzing and Processing Transactions
Ledger and Chart of Accounts
Debits and Credits
Double-Entry Accounting
Journalizing and Posting Transactions
Analyzing Transactions—An Illustration
Accounting Equation Analysis
Trial Balance
Preparing a Trial Balance
Using a Trial Balance to Prepare Financial Statements
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