Completing the Accounting Cycle


Course Title: Completing the Accounting Cycle

Course Level 2: Intermediate

Estimated Study Time: 2-3 hours

Offered by: Alison

This course explains the processes used to close your accounts at the end of an accounting period, from creating a worksheet that facilitates the generation of the Income Statement and Retained Earnings statement to the generation of the Balance sheet.

You will also be shown how a Classified Balance sheet is broken down into current and long-term assets and liabilities. The important Current Ratio figure is calculated and explained in context. You will also learn a little about the history of accounting systems and the impact of computerization on the process.

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