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Posted: February 26th, 2022
Write a brief report with at least two paragraphs.
eview the Weekly Activities for Week 2.
Write a brief report with at least two paragraphs.
Submit this as a Word document.
The report should address:
What areas did I have difficulty with and what areas did I find easy to understand?
Was I successful in my time management or did I run out of time to complete my work to a high-quality level?
Are there any changes I should make in my approach to the class for future weeks?
Questions remaining after reading discussions related to weekly learning activities.
Week 2: Income Measurement and the Accounting Cycle
Week 2 Introduction
Accounting reports business transactions that have already occurred. Accountants act as historians as they identify and record business financial economic activities in various journals and ledgers. The results, in the form of financial statements, are then reported to management for their use.
Preparing, understanding, analyzing, and communicating financial information to interested parties is the heart of financial accounting. It is essential that you understand the mechanics of preparing and analyzing these financial statements and value their usefulness in making business decisions. It may be helpful to think of accounting as the language of business.
Week 2 Outcomes
After completing this week, you should be able to:
Explain the Concepts and Guidelines Affecting Adjusting Entries
Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries
Record and Post the Common Types of Adjusting Entries
Use the Ledger Balances to Prepare an Adjusted Trial Balance
Prepare Financial Statements Using the Adjusted Trial Balance
Describe and Prepare Closing Entries for a Business
Prepare a Post-Closing Trial Balance
Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity
Complete a Comprehensive Accounting Cycle for a Business
The primary source for course reading material each week is Principles of Accounting and located at https://www.principlesofaccounting.com/. This source is in webpage format and includes videos. The Open Stax text is supplemental reference material. Additional reference materials are also provided in the learning resources.
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