2. During the period
Communicate
End of period

3. During the period Communicate End of period External source documents
Chart of
accounts
During the period
Communicate
End of period

4. During the period Communicate End of period External source documents
Chart of
accounts
Journal entries
During the period
Communicate
End of period

5. During the period Communicate End of period External source documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
End of period

6. During the period Communicate End of period External source documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Unadjusted
Trial Balance
End of period

7. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Unadjusted
Trial Balance
End of period
Adjusting Entries

8. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Unadjusted
Trial Balance
End of period
Adjusting Entries
Post Adj. Entries

9. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Unadjusted
Trial Balance
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries

10. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Unadjusted
Trial Balance
Income
Statement
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries

11. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Posting to Ledger
Statement of
Retained Earnings
Unadjusted
Trial Balance
Income
Statement
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries

12. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
During the period
Communicate
Balance Sheet
Posting to Ledger
Statement of
Retained Earnings
Unadjusted
Trial Balance
Income
Statement
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries

13. During the period Communicate End of period Journal entries
External source
documents
Chart of
accounts
Journal entries
Statement of
Cash Flows
During the period
Communicate
Balance Sheet
Posting to Ledger
Statement of
Retained Earnings
Unadjusted
Trial Balance
Income
Statement
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries

14. During the period Communicate End of period Closing Entries
External source
documents
Chart of
accounts
Closing Entries
Journal entries
Statement of
Cash Flows
During the period
Communicate
Balance Sheet
Posting to Ledger
Statement of
Retained Earnings
Unadjusted
Trial Balance
Income
Statement
End of period
Adjusting Entries
Adjusted
Trial Balance
Post Adj. Entries