The Account
• Debits and credits
• Summary of debit/
credit rules
Steps in the Recording Process
• Journal
• Ledger
The Recording Process Illustrated
• Summary illustration of
journalizing and posting
The Account
• Debits and credits
• Summary of debit/
credit rules
Steps in the Recording Process
• Journal
• Ledger
The Recording Process Illustrated
• Summary illustration of
journalizing and posting