1. LESSON 8-3 Preparing a Post-Closing Trial Balance
4/24/2017
LESSON 8-3
Preparing a Post-Closing Trial Balance

2. GENERAL LEDGER ACCOUNTS AFTER ADJUSTING AND CLOSING ENTRIES ARE POSTED
page 213
LESSON 8-3

3. POST-CLOSING TRIAL BALANCE
page 216
1. Heading 4 1
2. Account titles
3. Account balances 2 3
4. Single rule
5. Compare totals
6. Totals
7. Record totals 6 7
8. Double rule 8 5
LESSON 8-3

4. ACCOUNTING CYCLE FOR A SERVICE BUSINESS
page 217
1. Analyzes transactions 1
2. Journalize 2
3. Post 8
4. Prepare work sheet
5. Prepare financial statements 3
6. Journalize adjusting and closing entries 7 4
7. Post adjusting and closing entries
8. Prepare post-closing trial balance 6 5
LESSON 8-3

5. TERMS REVIEW post-closing trial balance accounting cycle page 219
LESSON 8-3