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Accounting cycle
Accounting cycle
[Explanations]
Learning objectives:
Define and explain the term “accounting cycle”.
Explain the various steps of accounting cycle.
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Steps in accounting cycle
General journal
General ledger
Unadjusted trial balance
Adjusting entries
Adjusted trial balance
Preparation of financial statements
Income statement
Statement of retained earnings
Balance sheet
Closing entries
Post-closing trial balance
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