Chapter 4 — The Adjustment Process
Chapter Outline
- LO 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries
- LO 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries
- LO 4.3 Record and Post the Common Types of Adjusting Entries
- LO 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance
- LO 4.5 Prepare Financial Statements Using the Adjusted Trial Balance