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Financial accounting basics ppt @ bec-doms
1.
FINANCIAL ACCOUNTING
BASICS
2.
3.
4.
5.
ABC Company –
Ledger Balances + Cash - + Inventory - - Note Payable + - Paid-in Capital + - Retained Earnings + + Accts Rec - - Accts Payable + 10,000 10,000 5,000 5,000 8,000 8,000 5,000 2,000 4,000 - Sales Revenue + + COGS Expense - 2,000 2,500 2,500 8,000 8,000 4,000 5,000 5,000 5,000 2,000 0 14,500 10,000 5,000 7,500 6,000 0
6.
7.
8.
ABC Company –
Ledger Balances (Post-closing) + Cash - + Inventory - - Note Payable + - Paid-in Capital + - Retained Earnings + + Accts Rec - - Accts Payable + 10,000 10,000 5,000 5,000 8,000 8,000 5,000 2,000 4,000 - Sales Revenue + + COGS Expense - 2,000 2,500 2,500 8,000 8,000 4,000 5,000 5,000 5,000 2,000 0 14,500 10,000 5,000 7,500 6,000 0 7,500 6,000 6,000 7,500 0 0 1,500
9.
10.
11.
12.
13.
14.
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