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4. Mechanics of Recording Transactions Objective |  Sections |  Key Terms |  Questions |  Resources |  References



Chapter: 4

Mechanics of Recording Transactions


Learning Objectives

After studying this chapter, you should be able to understand

  • Process of recording business transactions
  • Meaning and characteristics of account
  • Rules of debits and credits
  • Relevance of trial balance
  • Meaning and relevance of adjusting and closing entries
  • Preparing financial statements from trial balance


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