1, collect and verify source documents, 2, analyze each business transaction, 3, journalize each transaction, 4, post to the general and subsidiary ledgers, 5, prepare a trial balance, 6, complete a work sheet, 7, prepare the financial statements (income statement, statement of retained earningsm and balance sheet), 8, journalize and post the adjusting entries, 9, journalize and post the closing entries, 10, prepare a post-closing trial balance

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