Accounting – 1/09/18

I.  Bellwork

A.  Page 214 Q&A

  1. Explain how the Concept of Accounting Cycle Period relates to closing entries.
  2. Explain how the Concept of Matching Expenses with Revenue Relates to closing entries.

II.  Objectives

  • Journalize and post closing entries for a service business organized as a proprietorship.
  • Explain the need for post-closing entries and demonstrate the process.

III.  Notebook

  • Sequence Map for Journalizing Closing Entries

IV.  Classwork

  • Page 222 – On Your Own 8-1 & Manually and on Aplia


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