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1、wiL10874_ch03_092-135.inddPage927/30/108:52:13AMuser-f500/Users/user-f500/DesktopAdjustingAccountsandPreparing3FinancialStatementsALookBackALookatThisChapterALookAheadChapter2explainedtheanalysisandThischapterexplainsthetimingofChapter4highlightsthecompletionrecordingoftransac
2、tions.Weshowedreportsandtheneedtoadjustaccounts.oftheaccountingcycle.WeexplainthehowtoapplyandinterpretcompanyAdjustingaccountsisimportantforimportantfinalstepsintheaccountingaccounts,T-accounts,double-entryrecognizingrevenuesandexpensesprocess.Theseincludeclosingproce-account
3、ing,ledgers,postings,andtrialintheproperperiod.Wedescribethedures,thepost-closingtrialbalance,balances.adjustedtrialbalanceandhowitisandreversingentries.usedtopreparefinancialstatements.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1ExplaintheimportanceofperiodicA1Explai
4、nhowaccountingadjustmentsP1Prepareandexplainadjustingreportingandthetimeperiodlinktofinancialstatements.(p.105)entries.(p.97)assumption.(p.94)A2ComputeprofitmarginanddescribeP2ExplainandprepareanadjustedtrialC2Explainaccrualaccountingandhowititsuseinanalyzingcompanybalance.(p.
5、106)improvesfinancialstatements.(p.95)performance.(p.109)P3PreparefinancialstatementsfromanC3Identifythetypesofadjustmentsandadjustedtrialbalance.(p.106)theirpurpose.(p.96)P4Appendix3A—Explainthealternativesinaccountingforprepaids.(p.113)LP3wiL10874_ch03_092-135.inddPage937/30
6、/108:52:17AMuser-f500/Users/user-f500/DesktopDecisionInsightHuh?Yes!“Makesurethatwhatevercommitmentyoumake...youkeep”—BENHUHSEATTLE—“Whenwewerestartingthisthing,peopleaskedgooddecisionsaremade.AddsBen,“Nomatterhowstrangewhowasgoingtorunit,andIsaid,‘Iwill,andmywife.’Andtheyorri
7、diculousabusinesslooks,thosefundamentalsstillneedtosaid,‘You’recrazy.’AndIsaid,‘Yes!’”MeetBenHuh.Histhing?bethere.”CheezburgerNetwork(Cheezburger.com/sites),whichcon-Financialstatementpreparationandanalysisisaprocessthattrolsover30WebsitesdevotedtoInternetmemes.(MemesareBenemp
8、hasizes.Althoughheinsistsontimelyandaccurateac-runninggags,us
