1. Appendix A

2. think there are two parts to every entry what did the Co. receive why did we receive it OR what did it give up why did we give it up

3. for each part of the entry - think will this go on the income statement balance sheet

7. for each part of the entry - think is this a(n) revenue (sales) expense asset liability contribution from the owner

8. Accounting cycle general journal - recording general ledger - posting trial balance adjusting journal entries general ledger - posting trial balance financial statements

9. general journal - recording the general journal is a diary it is in chronological order in the order transactions or events occur

13. General ledger - posting the general ledger is an account your checkbook is a ledger account it shows increases in the account decreases in the account the account balance

66. trial balance book doesn’t emphasize trail balance as a step it is just a listing of account balances

67. adjusting journal entries adjustments that we need to make to account balances same old General Journal same old General Ledger

81. trial balance

86. February a new game set the score card to Zero