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Module by: Rudy Lopes. E-mail the author

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Name: Accounting Cycle
ID: m15602
Language: English (en)
Summary: The Accounting Cycle is a series of steps which are repeated every reporting period. The process starts with making accounting entries for each transaction and goes through closing the books.
Subject: Business
Keywords: accounting, accounting cycle, adjusting entry, balance sheet, bookkeeping, chart of accounts, college-cram, credits, debits, financial statement, general ledger, income statement, retained earnings, statement of cash flow, trial balance
License: Creative Commons Attribution License CC-BY 2.0
Authors: Rudy Lopes (rudyl@college-cram.com)
Copyright Holders: Rudy Lopes (rudyl@college-cram.com)
Maintainers: Rudy Lopes (rudyl@college-cram.com)
Latest version: 1.6 (history)
First publication date: Dec 8, 2007 10:27 am -0600
Last revision to module: Apr 5, 2010 10:59 am -0500

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Version History

Version: 1.6 Apr 5, 2010 10:59 am -0500 by Rudy Lopes
Changes: 
fixed links
Version: 1.5 Oct 9, 2009 1:54 pm -0500 by Rudy Lopes
Changes: 
added analytics code
Version: 1.4 Dec 10, 2007 5:28 pm -0600 by Rudy Lopes
Changes: 
keywords
Version: 1.3 Dec 10, 2007 4:35 pm -0600 by Rudy Lopes
Changes: 
fixed link strength
Version: 1.2 Dec 8, 2007 11:28 am -0600 by Rudy Lopes
Changes: 
merged link headers into description paragraphs
Version: 1.1 Dec 8, 2007 11:09 am -0600 by Rudy Lopes
Changes: 

	

	
        
	
	
      

    

    

	    
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American Chemical Society (ACS) Style Guide:

	  

	    
	      Lopes, R.

	  
	  Accounting Cycle, 
	  Connexions Web site. 
	  http://cnx.org/content/m15602/1.6/, 
	  Apr  5, 2010.
      


	  
American Medical Assocation (AMA) Manual of Style:

	  

            
              
		Lopes R. 
		
	      
	    
	    Accounting Cycle
	    [Connexions Web site].
	    April  5, 2010. 
	    Available at: http://cnx.org/content/m15602/1.6/.
	  


	  
American Psychological Assocation (APA) Publication Manual:

	  

	    
	      
	      Lopes, R.
	    
	    (2010, April  5). 
	    Accounting Cycle. 
	    Retrieved from the Connexions Web site:
	    http://cnx.org/content/m15602/1.6/
	  

	  
	  
Chicago Manual of Style (Bibliography):

	  

            
              
              
		Lopes, Rudy. 
	    "Accounting Cycle." Connexions. 
	    April  5, 2010. 
	    http://cnx.org/content/m15602/1.6/.
	  


	  
Chicago Manual of Style (Note):

	  

	    
	      
	      
		
		  Rudy Lopes, 
		
		
	      
	    
	    "Accounting Cycle," Connexions, 
	    April  5, 2010, 
	    http://cnx.org/content/m15602/1.6/.
	  


	  
Chicago Manual of Style (Reference, in Author-Date style):

	  

            
              
              Lopes, R.
            
	    2010. 
	    Accounting Cycle. 
	    Connexions, 
	    April  5, 2010. 
	    http://cnx.org/content/m15602/1.6/.
	  


	  
Modern Languages Association (MLA) Style Manual:

	  

            
              
              
		Lopes, Rudy. 
	    Accounting Cycle. Connexions. 
	    5 Apr. 2010
	    <http://cnx.org/content/m15602/1.6/>.