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Illustration - The Accounting Cycle

Recurring
activity during an
accounting period

(month, quarter,
year, etc.)

Activity at
the end of each
accounting period

(month, quarter,
year, etc.)

Activity at
the end of a year

(but can also be done at the end of each period)

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Worthy & James Publishing is a provider of basic accounting books covering fundamental accounting principles, business accounting, and business math. Topics in financial accounting and business accounting covered include generally accepted accounting principles (GAAP), the accounting cycle needed to prepare financial statements such as the balance sheet, income statement, statement of cash flows, statement of stockholders’ equity, and financial statement analysis using ratios and other procedures. Internal control and cash budgets are included.

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