1. PIN WHEEL FOLDABLE

2. BEGIN WITH TWO EQUAL-SIZED CIRCLES (PAPER).

3. Take one circle, fold the paper in half 3 times.

4. On each 1/8 th section of the paper, write the eight steps of the accounting cycle. Be sure to keep them in order. 1.Analyze Transactions 2.Journalize Transactions 3.Post Transactions 4.Prepare a Worksheet 5.Prepare Financial Statements 6.Journalize Adjusting and Closing Entries 7.Post Adjusting and Closing Entries 8.Prepare Post-Closing Trial Balance

5. Take the second circle, fold the paper in half 3 times.

6. Cut out 1/8 th section of the circle you just folded. CUT THIS

7. Lay the circle that was just cut directly on top of the accounting cycle circle. Analyze Transactions

8. Place a prong in the center of the circles. Analyze Transactions

9. Now, turn the top circle to see the various steps of the accounting cycle. Journalize Transactions

10. Place a prong in the center of the circles. Post Transactions

11. Place a prong in the center of the circles. Prepare a Worksheet

12. Place a prong in the center of the circles. Prepare Financial Statements

13. Place a prong in the center of the circles. Journalize Adjusting and Closing Entries

14. Place a prong in the center of the circles. Post Adjusting and Closing Entries

15. Place a prong in the center of the circles. Prepare Post- Closing Trial Balance