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Prepared by Coby Harmon University of California, Santa Barbara Westmont College

Prepared by Coby Harmon University of California, Santa Barbara Westmont College. 2. The Recording Process. Learning Objectives After studying this chapter, you should be able to: [1] Explain what an account is and how it helps in the recording process.

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Prepared by Coby Harmon University of California, Santa Barbara Westmont College

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  1. Prepared by Coby Harmon University of California, Santa Barbara Westmont College

  2. 2 The Recording Process Learning Objectives After studying this chapter, you should be able to: [1] Explain what an account is and how it helps in the recording process. [2] Define debits and credits and explain their use in recording business transactions. [3] Identify the basic steps in the recording process. [4] Explain what a journal is and how it helps in the recording process. [5] Explain what a ledger is and how it helps in the recording process. [6] Explain what posting is and how it helps in the recording process. [7] Prepare a trial balance and explain its purposes.

  3. Preview of Chapter 2 Accounting Principles Eleventh Edition Weygandt Kimmel Kieso

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