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3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting.

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Presentation on theme: "3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting."— Presentation transcript:

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2 3 Learning Objectives After studying this chapter, you should be able to: [1] Explain the time period assumption. [2] Explain the accrual basis of accounting. [3] Explain the reasons for adjusting entries and Identify the major types of adjusting entries. [4] Prepare adjusting entries for deferrals. [5] Prepare adjusting entries for accruals. [6] Describe the nature and purpose of an adjusted trial balance. Adjusting the Accounts

3 Preview of Chapter 3 Accounting Principles Eleventh Edition Weygandt Kimmel Kieso

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