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What is Accounting Cycle: Journal Entries & Ledgers about?
The accounting cycle is a series of steps performed during each accounting period to record business transactions and produce financial statements. The steps include journalizing transactions, posting to ledgers, preparing trial balances and financial statements, recording adjusting and closing entries, and preparing a post-closing trial balance. Journal entries are recorded in journals by transaction type, including general and special journals. Journal entries include source information for an audit trail
- Author
- James de Leon
- Language
- EN