Films for the Humanities and Sciences - The Matching Concept and the Accounting Cycle

The Matching Concept and the Accounting Cycle

This program divides its time between the matching concept and the accounting cycle. First, the cash basis of accounting is compared to the accrual basis of accounting. Next, the five main types of entry adjustments are defined and illustrated. And then, with suitable fanfare, the accounting cycle is described in detail. Its eight steps include analyzing and journalizing transactions, posting transactions to the ledger, preparing the unadjusted trial balance, assembling and recording adjustments, preparing the financial statements, journalizing and posting adjusted entries, journalizing and posting closing entries, and preparing the post-closing trial balance. Taking care of business means handling finances both consistently and systematically, and this video shows students exactly how to do it. A Cambridge Educational Production. (15 minutes)

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Item#: BVL29653
Copyright date: ©2002
DVD ISBN 978-0-7365-6245-4

Part of the Series : On the Money: The ABCs of Accounting


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