Accounting cycle

Choon Han Chia
Mind Map by Choon Han Chia, updated more than 1 year ago
Choon Han Chia
Created by Choon Han Chia over 6 years ago
132
1

Description

Full set accounting records which enable the various users (investors) to evaluate the company financial performance.

Resource summary

Accounting cycle
  1. Journal
    1. General Journal
      1. Ledger
        1. General Ledger
          1. Sales Ledger
            1. Purchases Ledger
      2. Sales Journal
        1. Returns Inwards Journal
          1. Purchases Journal
            1. Returns Outwards Journal
            2. Cash Book
              1. Ledger
                1. Trial Balance
                  1. Income Statement
                    1. Statement of financial Position
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