The Accounting Cycle
A Debit and Credit Approach

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Please   Updated 10/09/15

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3 to 5 minutes
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from Susan V. Crosson

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Part I Accounting Basics
1-Where did Accounting Come From?
2-Accounting Equation
5-Stockholders Equity
6-Expanded Accounting Equation
7-Financial Statements
Part II Accounting Transactions
1-Resources, Events, & Agents
2-Accounting Cycle
3-Asset & SHE Dr & Cr
4-Liabilities Dr & Cr
5-Revenue Dr & Cr
6-Expenses DR & Cr
7- Journal Entries 1
8- Journal Entries 2
9-Asset Anatomy
Part III Measuring Business Income
1-Accounting Cycle
2-Adjusting Journal Entrees Assets & Expenses
3-Adjusting JE Liabilities&Revenue
4-Adjusting JE Accruals
5-Adjusted Trial Balance & Financial Statements
6-Adjusted TB & Closing Journal Entries
7-Closing Journal Entries
8-T Anatomy and Cash
Accounting Test Review Notes  
is a 48 page, 
seven tests reviews of 
Accounting I and II.
Overview of Accounting Cycle No Practice Set or Questions These materials are from our
Free Internet Courses
in Accounting, Economics, H.S. Math,
and Statistics (Excel.Minitab,SPSS,TI-84)
Accounting Principles No Practice Set or Questions
Free Financial Accounting 
Tests with Answers 

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1 The Accounting Equation

  PS 1 

QQ 1

PS 1

QQ 1

2 Recording  Transactions

  PS 2    


PS 2

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QQ 2B Solutions 

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3 Cash Versus Accrual Accounting

No Practice Set or Quick Questions

4 Adjustments, Worksheet, and Statements

PS 4

QQ 4

PS 4Solutions

QQ 4 Solutions 

5 Completing The Accounting Cycle

  PS 5  

QQ 5

PS 5 Solutions 

QQ 5 Solutions 


6 Merchandising

PS 6  

QQ 6

PS 6 Solutions

QQ 6 Solutins 

7 Accounting Systems

PS 7 

No Quick Questions

PS 7 Solutions