ACC 221 Exam 1 Cram Kit

Week 1 – Accounting Equation, General Journal & Ledger, Trial Balance, Balance Sheet

11 Concepts

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

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

Accounts Payable

Week 4 – Adjusting Entries

6 Concepts

Straight-Line Depreciation

Unearned Revenue

Week 5 – Dividends

1 Concept

Practice Exam 1 – ACC 221

Week 1 – Accounting Equation, General Journal & Ledger, Trial Balance, Balance Sheet

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