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ACC 221 Exam 1 Cram Kit

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Week 1 – Accounting Equation, General Journal & Ledger, Trial Balance, Balance Sheet 11 Concepts Sample Module

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Module Content

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The Accounting Equation

Debits vs. Credits

Normal Balances

Journal Entries

General Journal

Pre-Closing Trial Balance

Week 2 – Revenue vs. Expense, Income Statement, Closing Process 9 Concepts

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Accrual Basis Accounting

Accounts Receivable

Interest Payable

Income Statement

Closing Entries

General Ledger (with Closing Entries)

Post-Closing Trial Balance

Week 3 – Accounts Payable 1 Concept

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Accounts Payable

Week 4 – Adjusting Entries 6 Concepts

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Straight-Line Depreciation

Unearned Revenue

Week 5 – Dividends 1 Concept

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Practice Exam 1 – ACC 221

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