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【正文】 2020 Pearson Education Introduction to Financial Accounting, 10/e The Recording Process (2) T3 1 3 13 The Re c o r di ng Pr o c e s s A n al yz e s o u rc e d o c um e nt s a re u s e d t o de t e rm i ne i f a t ra ns a c t i o n h a s oc c u rr e d Jou r n al i z e t ra ns a c t i o n e nt e re d i nt o a c c ount i n g s ys t e m P os t re c o rd e d t ra ns a c t i ons a re pos t e d t o t he l e dge r P r e p ar e Tr i al a l i s t o f a c c ount s a nd Ba l an c e t he i r b a l a nc e s i s p re pa re d P r e p ar e f i na nc i a l s t a t e m e nt s a re F i n an c i al p re pa re d u s i n g t he a c c ount S ta te me n ts ba l a nc e s 9 of 35 169。 ? 4 of 35 169。 2020 Pearson Education Introduction to Financial Accounting, 10/e The Three Major Financial Statements T1 2 1 13 Th e T h r e e M aj or F i n an c i al S ta te me n ts H ow w e l l d i d th e or gan i z a ti on d o d u r i n g a gi ve n p e r i od ? W h a t i s th e fi n an c i al c on d i ti on o f a n or gan i z a ti on on a gi ve n d ay? I n c o me S ta te me n t S ta te me n t o f C as h F l ow s Ba l an c e Sh eet 3 of 35 169。 2020 Pearson Education Introduction to Financial Accounting, 10/e 1 of 35 ACCOUNTING: The Language of Business Lecture 5 (review Ch. 1 amp。 – Governement ? Internal – Board of Directors。 ? Independent auditor39。 – C
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