Chapter 4 — The Adjustment Process

Chapter 4 Outline

4.0  Why It Matters

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

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Financial Accounting adapted by SPSCC Copyright © 2020 by OpenStax is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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