Presentation is loading. Please wait.

Presentation is loading. Please wait.

3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting.

Published byStewart Gardner Modified over 9 years ago

Similar presentations

Presentation on theme: "3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting."— Presentation transcript:

1

2 3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting. [3] Explain the reasons for adjusting entries and Identify the major types of adjusting entries. [4] Prepare adjusting entries for deferrals. [5] Prepare adjusting entries for accruals. [6] Describe the nature and purpose of an adjusted trial balance. Adjusting the Accounts

3 Preview of Chapter 3 Accounting Principles Eleventh Edition Weygandt Kimmel Kieso

Download ppt "3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting."

Similar presentations

© Prentice-Hall of India Private Limited, 2004. All rights reserved.1 Financial Accounting: A Managerial Perspective Second Edition Prepared by R. Narayanaswamy.

© Prentice-Hall of India Private Limited, All rights reserved.1 Financial Accounting: A Managerial Perspective Second Edition Prepared by R. Narayanaswamy.
Principles of Financial Accounting

Principles of Financial Accounting
Adjusting the Accounts

Adjusting the Accounts
© PHI Learning, 2008. All rights reserved.1 Financial Accounting: A Managerial Perspective Third Edition Prepared by R. Narayanaswamy Indian Institute.

© PHI Learning, All rights reserved.1 Financial Accounting: A Managerial Perspective Third Edition Prepared by R. Narayanaswamy Indian Institute.
Financial and Managerial Accounting Wild, Shaw, and Chiappetta Fifth Edition Wild, Shaw, and Chiappetta Fifth Edition McGraw-Hill/Irwin Copyright © 2013.

Financial and Managerial Accounting Wild, Shaw, and Chiappetta Fifth Edition Wild, Shaw, and Chiappetta Fifth Edition McGraw-Hill/Irwin Copyright © 2013.
Accounting Principles, 6e Weygandt, Kieso, & Kimmel

Accounting Principles, 6e Weygandt, Kieso, & Kimmel
Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems 1-1 Chapter 6 Adjusting the Accounts.

Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems 1-1 Chapter 6 Adjusting the Accounts.
4 Completing the Accounting Cycle Learning Objectives

4 Completing the Accounting Cycle Learning Objectives
1 Financial Accounting: Tools for Business Decision Making Kimmel, Weygandt, Kieso, Trenholm KIMMEL.

1 Financial Accounting: Tools for Business Decision Making Kimmel, Weygandt, Kieso, Trenholm KIMMEL.
Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems

Dr. Mohamed A. Hamada Lecturer of Accounting Information Systems
John Wiley & Sons, Inc. © 2005 Chapter 3 Adjusting the Accounts Accounting Principles, 7 th Edition Weygandt Kieso Kimmel.

John Wiley & Sons, Inc. © 2005 Chapter 3 Adjusting the Accounts Accounting Principles, 7 th Edition Weygandt Kieso Kimmel.
HFT 2401 Financial Accounting

HFT 2401 Financial Accounting
Prepared by Coby Harmon University of California, Santa Barbara

Prepared by Coby Harmon University of California, Santa Barbara
Chapter 7 Preparing A Six-Column Work Sheet. Learning Objectives Explain the purpose of the work sheet. Describe the parts of a six-column work sheet.

Chapter 7 Preparing A Six-Column Work Sheet. Learning Objectives Explain the purpose of the work sheet. Describe the parts of a six-column work sheet.
Prepared by Coby Harmon University of California, Santa Barbara

Prepared by Coby Harmon University of California, Santa Barbara
WEYGANDT. KIESO. KIMMEL. TRENHOLM. KINNEAR. BARLOW. ATKINS PRINCIPLES OF FINANCIAL ACCOUNTING CANADIAN EDITION Chapter 3 Adjusting the Accounts Prepared.

WEYGANDT. KIESO. KIMMEL. TRENHOLM. KINNEAR. BARLOW. ATKINS PRINCIPLES OF FINANCIAL ACCOUNTING CANADIAN EDITION Chapter 3 Adjusting the Accounts Prepared.
Adjusting the Accounts –Part I Accounting Principles, Ninth Edition Introduction to Accounting.

Adjusting the Accounts –Part I Accounting Principles, Ninth Edition Introduction to Accounting.
Weygandt, Kieso, Kimmel, Trenholm, Kinnear Accounting Principles, Third Canadian Edition © 2009 John Wiley & Sons Canada, Ltd. Prepared by: Debbie Musil.

Weygandt, Kieso, Kimmel, Trenholm, Kinnear Accounting Principles, Third Canadian Edition © 2009 John Wiley & Sons Canada, Ltd. Prepared by: Debbie Musil.
13-1 Preview of Chapter 13 Financial and Managerial Accounting Weygandt Kimmel Kieso.

13-1 Preview of Chapter 13 Financial and Managerial Accounting Weygandt Kimmel Kieso.
Chapter 8-1 Valuation of Inventories: A Cost-Basis Approach Chapter8 Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Prepared by Coby.

Chapter 8-1 Valuation of Inventories: A Cost-Basis Approach Chapter8 Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Prepared by Coby.

Similar presentations

Ads by Google