Recording business transactions

After completing this chapter you should be able to: Explain what an account is and how it helps in the recording process, define debits and credits and explain their use in recording business transactions, identify the basic steps in the recording process,...and other contents.

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Lecture "International accounting - Chapter 1: Recording business transactions" has content: Explain accounts, journals, and ledgers as they relate to recording transactions and describe common accounts, define debits, credits, and normal account balances, and use double-entry accounting and T-accounts, list the steps of the transaction recording process Journalize and post sample transactions to the ledger, prepare the trial balance from the T-accounts.

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