What are the 5 steps in the accounting process?
8 steps in the accounting cycle Show
What is the Accounting Cycle?The accounting cycle is the holistic process of recording and processing all financial transactions of a company, from when the transaction occurs, to its representation on the financial statements, to closing the accounts. One of the main duties of a bookkeeper is to keep track of the full accounting cycle from start to finish. The cycle repeats itself every fiscal year as long as a company remains in business. The accounting cycle incorporates all the accounts, journal entries, T accounts, debits, and credits, adjusting entries over a full cycle. Steps in the Accounting Cycle#1 TransactionsTransactions: Financial transactions start the process. If there were no financial transactions, there would be nothing to keep track of. Transactions may include a debt payoff, any purchases or acquisition of assets, sales revenue, or any expenses incurred. #2 Journal EntriesJournal Entries: With the transactions set in place, the next step is to record these entries in the company’s journal in chronological order. In debiting one or more accounts and crediting one or more accounts, the debits and credits must always balance. #3 Posting to the General Ledger (GL)Posting to the GL: The journal entries are then posted to the general ledger where a summary of all transactions to individual accounts can be seen. #4 Trial BalanceTrial Balance: At the end of the accounting period (which may be quarterly, monthly, or yearly, depending on the company), a total balance is calculated for the accounts. #5 WorksheetWorksheet: When the debits and credits on the trial balance don’t match, the bookkeeper must look for errors and make corrective adjustments that are tracked on a worksheet. #6 Adjusting EntriesAdjusting Entries: At the end of the company’s accounting period, adjusting entries must be posted to accounts for accruals and deferrals. #7 Financial StatementsFinancial Statements: The balance sheet, income statement, and cash flow statement can be prepared using the correct balances. #8 ClosingClosing: The revenue and expense accounts are closed and zeroed out for the next accounting cycle. This is because revenue and expense accounts are income statement accounts, which show performance for a specific period. Balance sheet accounts are not closed because they show the company’s financial position at a certain point in time. General LedgerThe general ledger serves as the eyes and ears of bookkeepers and accountants and shows all financial transactions within a business. Essentially, it is a huge compilation of all transactions recorded on a specific document or in accounting software. For example, if you want to see the changes in cash levels over the course of the business and all their relevant transactions, you would look at the general ledger, which shows all the debits and credits of cash. Accounting Cycle FundamentalsTo fully understand the accounting cycle, it’s important to have a solid understanding of the basic accounting principles. You need to know about revenue recognition (when a company can record sales revenue), the matching principle (matching expenses to revenues), and the accrual principle. The fundamental concepts above will enable you to construct an income statement, balance sheet, and cash flow statement, which are the most important steps in the accounting cycle. To learn more, check out CFI’s free Accounting Fundamentals Course. Additional ResourcesThank you for reading CFI’s guide on the Accounting Cycle. To keep learning and advancing your career, the following resources will be helpful:
Lesson One: The Accounting Cycle (this
lesson) In this lesson we're going to take a step back and look at the big picture of accounting and the cycle of actions an accountant needs to take. Be sure to check your understanding of this lesson by taking the quiz in the
Test Yourself! section further below. And right at the bottom of the page, you can find more questions on the topic submitted by fellow students. What is the Accounting Cycle?The accounting cycle is the various steps or stages of work or activity that we go through each year in accounting. The cycle is depicted diagrammatically below: The cycle above is a cycle of actions we go through when accounting for any business. Steps in the Accounting Cycle1. Source DocumentsSource documents are documents, such as cash slips, invoices, etc. that form the source of, and serve as proof for, a transaction. In other words, they are the first documents that exist relating to a transaction. Bookkeepers and accountants need to keep source documents for each transaction. In my full lesson on source documents you'll learn about invoices, cash slips, receipts, check counterfoils, bank deposit slips and more. 2. JournalsJournal entries are that first basic entry
of debit and credit for each transaction, chronological (date-order) records of transactions entered into by a business. In the examples we have been doing in previous chapters, where we debited one account and credited another, we have been doing journal entries. Read through this first lesson on basic accounting journal entries for a review of the ten most common journal entries. Journals also refer to the books of first entry, such as the cash receipts journal, the general journal and more. We'll run through each of these in the
second lesson on accounting journals, where you'll get a good idea of what each one is for, its format and how it works. 3. Ledger (T-Accounts)The ledger is a grouping of the accounts of a business. The accounts are in the shape of a "T" and thus are often referred to as T-accounts. In this step we take
all the journal entries (debits and credits) relating to one account (in this example, bank) and draw up an account with all the transactions relating to it. There are a few lessons on T accounts:
4. The Trial BalanceThe trial balance is a sheet or report displaying all the accounts of a business, drawn up as a trial (test) of whether the total of all the debit balances equal the total of all the credit balances. (A balance is the amount of an item at a point in time. For example, The balance in the bank account on the 1st of January was $5,000.) The trial balance is prepared as a final check before drawing up the financial statements. When errors are shown up in the trial balance, we make corrections through adjusting entries. Click here for the full
lesson on the trial balance. 5. Financial StatementsThe financial statements are the key reports of a business. As mentioned, they are prepared from the information in the trial balance above. The purpose of the financial statements is to show the reader the financial position, financial
performance and cash flows of a business. Financial statements are usually prepared once a year, and consist of an income statement, statement of changes in owners equity, balance sheet, cash flow statement and where needed, an auditor’s report. We will deal with these various financial statements in the next section on this site, Financial Statements. Closing EntriesThere is a final step in the accounting cycle not shown above, which is the closing off of accounts (or closing entries), which are done at the end of each year along with the production of the financial statements. This involves closing out temporary accounts (incomes and expenses), and transferring their balances through a profit account into the owners equity (reserves). Closing entries are not really covered on this site, but are covered in detail in our official books - Accounting Basics: Study Guide or Accounting Basics: Complete Guide. Manual vs Computerized Accounting SystemsIt is important to note that these days many businesses use computerized accounting systems, and so the accounting cycle is largely automated. This means that the bookkeeper or accountant simply enters the basic data about a transaction, and the <i eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:60px;wocalc:60px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[32]/i;pagepos:337;cwidth:60;cheight:0px;wcalc_source:child;wcalc:60px;wocalc:60px;hcalc:24;rend_px_area:0;rcnt:5;ez_min_text_wdth:60;req_px_area:2880;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">posting </i>is then <b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:147px;wocalc:147px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[32]/b;pagepos:339;cwidth:147;cheight:0px;wcalc_source:child;wcalc:147px;wocalc:147px;hcalc:24;rend_px_area:0;rcnt:5;ez_min_text_wdth:147;req_px_area:7056;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">automatically done </b>to the relevant accounts and through the trial balance to the financial statements. Temporary accounts are also automatically closed off at the end of the period.</p><p eza="cwidth:804px;;cheight:96px;;wcalc_source:child;wcalc:104px;wocalc:104px;hcalc:600px;rend_px_area:77184;" cwidth="804" style="background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[33];pagepos:344;cwidth:804px;cheight:96px;wcalc_source:child;wcalc:170px;wocalc:104px;hcalc:600;rend_px_area:77184;rcnt:1;ez_min_text_wdth:122;req_px_area:79560;obj_px_area:0;req_px_height:24px;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px">Additionally, errors occur less often with computerized systems, but even when these do occur, the bookkeeper or accountant can make a quick adjusting entry and watch as the correction is automatically carried through to the revised T-accounts, trial balance and financial statements.</p> <p eza="cwidth:804px;;cheight:48px;;wcalc_source:child;wcalc:97px;wocalc:97px;hcalc:360px;rend_px_area:38592;" cwidth="804" style="background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[34];pagepos:345;cwidth:804px;cheight:48px;wcalc_source:child;wcalc:110px;wocalc:97px;hcalc:360;rend_px_area:38592;rcnt:1;ez_min_text_wdth:103;req_px_area:39600;obj_px_area:0;req_px_height:24px;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px">But even with this automation, it is still important that bookkeepers and accountants understand the accounting cycle and its various stages.</p> <span eza="span_added_for_text:yes;cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:1px;wocalc:1px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/span[11];pagepos:346;span_added_for_text:yes;cwidth:1;cheight:0px;wcalc_source:child;wcalc:1px;wocalc:1px;hcalc:24;rend_px_area:0;rcnt:1;ez_min_text_wdth:0;parent-line-height:24px;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"><br> </span> <h2 id="Accounting_Cycle_Mini_Quiz" eza="cwidth:804px;;cheight:35px;;wcalc_source:child;wcalc:115px;wocalc:115px;hcalc:75px;rend_px_area:28140;" cwidth="804" style="background-color:transparent;background-size:auto;color:rgb(25,25,112);font-family:Arial,Helvetica,sans-serif;font-size:27px;font-weight:bold;line-height:35px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/h2[5];pagepos:347;cwidth:804px;cheight:35px;wcalc_source:child;wcalc:115px;wocalc:115px;hcalc:75;rend_px_area:28140;rcnt:1;ez_min_text_wdth:156;req_px_area:12075;obj_px_area:0;req_px_height:35px;req_margin_and_padding:35;req_ns_height:;vertical_margin:30;parent-line-height:24px;margin-for-scale:25px 0px 5px 0px;padding-for-scale:3px 0px 2px 0px;margin:17px 0px 5px 0px">Test Yourself!</h2> <p eza="cwidth:804px;;cheight:48px;;wcalc_source:child;wcalc:91px;wocalc:91px;hcalc:384px;rend_px_area:38592;" cwidth="804" style="background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[35];pagepos:348;cwidth:804px;cheight:48px;wcalc_source:child;wcalc:110px;wocalc:91px;hcalc:384;rend_px_area:38592;rcnt:1;ez_min_text_wdth:94;req_px_area:40521.6;obj_px_area:0;req_px_height:24px;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px">Before you start, I would recommend to time yourself to make sure that you not only get the questions right but are completing them at the right speed.</p><p style="text-align:center;background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[36];pagepos:349;cwidth:804px;cheight:50px;wcalc_source:child;wcalc:116px;wocalc:65px;hcalc:75;rend_px_area:40200;rcnt:1;ez_min_text_wdth:94;req_px_area:9264;obj_px_area:0;req_px_height:24;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:804px;;cheight:50px;;wcalc_source:child;wcalc:65px;wocalc:65px;hcalc:75px;rend_px_area:40200;" cwidth="804"><span style="font-family:'Times New Roman',Times;color:rgb(51,51,51);background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[36]/span;pagepos:350;cwidth:116;cheight:0px;wcalc_source:child;wcalc:116px;wocalc:116px;hcalc:48;rend_px_area:0;rcnt:1;ez_min_text_wdth:94;req_px_area:9264;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:116px;wocalc:116px;hcalc:48px;rend_px_area:0;" cwidth="0"><b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:65px;wocalc:65px;hcalc:72px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[36]/span/b[1];pagepos:351;cwidth:65;cheight:0px;wcalc_source:child;wcalc:65px;wocalc:65px;hcalc:72;rend_px_area:0;rcnt:2;ez_min_text_wdth:65;req_px_area:6240;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"><u eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:65px;wocalc:65px;hcalc:72px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[36]/span/b[1]/u;pagepos:352;cwidth:65;cheight:0px;wcalc_source:child;wcalc:65px;wocalc:65px;hcalc:72;rend_px_area:0;rcnt:1;ez_min_text_wdth:65;req_px_area:6240;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Difficulty rating:<br></u></b><b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:63px;wocalc:63px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[36]/span/b[2];pagepos:354;cwidth:63;cheight:0px;wcalc_source:child;wcalc:63px;wocalc:63px;hcalc:24;rend_px_area:0;rcnt:2;ez_min_text_wdth:63;req_px_area:3024;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Beginner</b></span></p> <p style="text-align:center;background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[37];pagepos:355;cwidth:804px;cheight:50px;wcalc_source:child;wcalc:91px;wocalc:64px;hcalc:100;rend_px_area:40200;rcnt:1;ez_min_text_wdth:84;req_px_area:7872;obj_px_area:0;req_px_height:24;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:804px;;cheight:50px;;wcalc_source:child;wcalc:64px;wocalc:64px;hcalc:100px;rend_px_area:40200;" cwidth="804"><span style="font-family:'Times New Roman',Times;color:rgb(51,51,51);background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[37]/span;pagepos:356;cwidth:91;cheight:0px;wcalc_source:child;wcalc:91px;wocalc:91px;hcalc:72;rend_px_area:0;rcnt:1;ez_min_text_wdth:84;req_px_area:7872;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:91px;wocalc:91px;hcalc:72px;rend_px_area:0;" cwidth="0"><b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:91px;wocalc:91px;hcalc:96px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[37]/span/b;pagepos:357;cwidth:91;cheight:0px;wcalc_source:child;wcalc:91px;wocalc:91px;hcalc:96;rend_px_area:0;rcnt:1;ez_min_text_wdth:91;req_px_area:7872;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"><u eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:48px;wocalc:48px;hcalc:48px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[37]/span/b/u;pagepos:358;cwidth:48;cheight:0px;wcalc_source:child;wcalc:48px;wocalc:48px;hcalc:48;rend_px_area:0;rcnt:2;ez_min_text_wdth:48;req_px_area:4032;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Quiz length:</u> <br>4 questions</b></span></p> <p style="text-align:center;background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[38];pagepos:360;cwidth:804px;cheight:50px;wcalc_source:child;wcalc:81px;wocalc:55px;hcalc:100;rend_px_area:40200;rcnt:1;ez_min_text_wdth:66;req_px_area:6288;obj_px_area:0;req_px_height:24;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:804px;;cheight:50px;;wcalc_source:child;wcalc:55px;wocalc:55px;hcalc:100px;rend_px_area:40200;" cwidth="804"><span style="color:rgb(51,51,51);background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[38]/span;pagepos:361;cwidth:81;cheight:0px;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:75;rend_px_area:0;rcnt:1;ez_min_text_wdth:66;req_px_area:6288;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:75px;rend_px_area:0;" cwidth="0"><span style="font-family:'Times New Roman',Times;background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[38]/span/span;pagepos:362;cwidth:81;cheight:0px;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:72;rend_px_area:0;rcnt:1;ez_min_text_wdth:66;req_px_area:6288;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px" eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:72px;rend_px_area:0;" cwidth="0"><b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:96px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[38]/span/span/b;pagepos:363;cwidth:81;cheight:0px;wcalc_source:child;wcalc:81px;wocalc:81px;hcalc:96;rend_px_area:0;rcnt:1;ez_min_text_wdth:72;req_px_area:6288;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"><u eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:38px;wocalc:38px;hcalc:48px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[38]/span/span/b/u;pagepos:364;cwidth:38;cheight:0px;wcalc_source:child;wcalc:38px;wocalc:38px;hcalc:48;rend_px_area:0;rcnt:2;ez_min_text_wdth:38;req_px_area:3648;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Time limit:</u><br>5 minutes</b></span></span></p><p eza="cwidth:804px;;cheight:96px;;wcalc_source:child;wcalc:120px;wocalc:120px;hcalc:696px;rend_px_area:77184;" cwidth="804" style="background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[39];pagepos:366;cwidth:804px;cheight:96px;wcalc_source:child;wcalc:141px;wocalc:120px;hcalc:696;rend_px_area:77184;rcnt:1;ez_min_text_wdth:94;req_px_area:81043.2;obj_px_area:0;req_px_height:24;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px"><b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:141px;wocalc:141px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[39]/b[1];pagepos:367;cwidth:141;cheight:0px;wcalc_source:child;wcalc:141px;wocalc:141px;hcalc:24;rend_px_area:0;rcnt:6;ez_min_text_wdth:103;req_px_area:3840;obj_px_area:0;req_px_height:24;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"><u eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:80px;wocalc:80px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[39]/b[1]/u;pagepos:368;cwidth:80;cheight:0px;wcalc_source:child;wcalc:80px;wocalc:80px;hcalc:24;rend_px_area:0;rcnt:2;ez_min_text_wdth:80;req_px_area:3840;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Important:</u> </b>The solution sheet on the following page only shows the solutions and not whether you got each of the questions right or wrong. So before you start, get yourself a piece of paper and a pen to write down your answers. Once you're done with the quiz <i eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:33px;wocalc:33px;hcalc:24px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[39]/i;pagepos:371;cwidth:33;cheight:0px;wcalc_source:child;wcalc:33px;wocalc:33px;hcalc:24;rend_px_area:0;rcnt:6;ez_min_text_wdth:33;req_px_area:1584;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">and </i>writing down your answers, click the <b eza="cwidth:0px;;cheight:0px;;wcalc_source:child;wcalc:64px;wocalc:64px;hcalc:72px;rend_px_area:0;" cwidth="0" style="background-color:transparent;background-size:auto;font-weight:bold;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[39]/b[2];pagepos:373;cwidth:64;cheight:0px;wcalc_source:child;wcalc:64px;wocalc:64px;hcalc:72;rend_px_area:0;rcnt:6;ez_min_text_wdth:64;req_px_area:6144;obj_px_area:0;req_px_height:24px;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px">Check Your Answers</b> button at the bottom and you'll be taken to our page of solutions.</p> <p eza="cwidth:804px;;cheight:24px;;wcalc_source:child;wcalc:41px;wocalc:41px;hcalc:48px;rend_px_area:19296;" cwidth="804" style="background-color:transparent;background-size:auto;mcalc:16px;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/p[40];pagepos:375;cwidth:804px;cheight:24px;wcalc_source:child;wcalc:41px;wocalc:41px;hcalc:48;rend_px_area:19296;rcnt:1;ez_min_text_wdth:47;req_px_area:3444;obj_px_area:0;req_px_height:24px;req_margin_and_padding:24;req_ns_height:;vertical_margin:24;parent-line-height:24px;margin-for-scale:16px 0px 8px 0px;margin:16px 0px 8px 0px;padding-for-scale:0px 0px 0px 0px">Good luck!</p> <form class="FormBlockCenter" method="post" id="formBuilderForm_3849989158277160_F569B8A0_BC24_11EC_97F2_8880D1BCC989" action="//www.accounting-basics-for-students.com/cgi-bin/fb/FormProcess.pl" onsubmit="return validateFormBuilderForm('3849989158277160_F569B8A0_BC24_11EC_97F2_8880D1BCC989', form_builder_fields_3849989158277160_F569B8A0_BC24_11EC_97F2_8880D1BCC989)" accept-charset="UTF-8" eza="cwidth:804px;;cheight:1161px;;wcalc_source:child;wcalc:281px;wocalc:281px;hcalc:1482px;rend_px_area:933444;" cwidth="804" style="background-color:transparent;background-size:auto;nodepath:/html/body/div[1]/div[2]/div[1]/div/div/form;pagepos:376;cwidth:804px;cheight:1161px;wcalc_source:child;wcalc:281px;wocalc:281px;hcalc:1482;rend_px_area:933444;rcnt:1;ez_min_text_wdth:150;req_px_area:0;obj_px_area:0;req_px_height:0;req_margin_and_padding:0;req_ns_height:;vertical_margin:0;parent-line-height:24px;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px"> <script type="text/ez-screx" style="nodepath:/html/body/div[1]/div[2]/div[1]/div/div/form/script[1];pagepos:377;mcalc:;pcalc:;color:;rcnt:4;parent-line-height:24px;margin-for-scale:0px 0px 0px 0px;padding-for-scale:0px 0px 0px 0px;hcalc:0"> Bài Viết Liên QuanQuảng CáoCó thể bạn quan tâmToplist được quan tâm#1
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