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Textbook Notes for Emma Peng

FORDHAMACBU 2222Emma PengFall

ACBU 2222 Chapter Notes - Chapter 4: Trial Balance, Current Liability, Financial Statement

OC5424653 Page
7
Worksheet: multiple-column form that may be used in making adjusting entries & in preparing financial statements. Enter the adjustments in the adjustme
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FORDHAMACBU 2222Emma PengFall

ACBU 2222 Chapter Notes - Chapter 2: General Ledger, The Ledger, Financial Statement

OC5424654 Page
5
Account: record of increases & decreases in specific asset/liability/stockholders" equity items. Debit & credit procedure: double-entry system: system
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FORDHAMACBU 2222Emma PengFall

ACBU 2222 Chapter Notes - Chapter 3: Financial Statement, Calendar Year, Trial Balance

OC5424653 Page
7
Time period assumption: assumption that accountants can divide economic life of a business into artificial time periods. Fiscal year: accounting period
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