Chapter 2: Analyzing and Recording
CONCEPT C1
Accounts and Journals
Understanding the source documents and recording items.
CONCEPT C2
Debits, Credits, and Double-Entry
Mastering the T-account and balance rules.
ANALYSIS A1
Recording Transactions & Analysis
Tracing the path from journal to ledger.
ANALYSIS A2
Debt Ratio Analysis
Evaluating financial risk through debt levels.
PROCEDURE P1
Trial Balance Preparation
Ensuring debits equal credits at the end of a period.
🎮 INTERACTIVE
Interactive Learning
Accounting Cycle Flowchart + Journal Entry Error Spotting Exercises!
🎯 PRACTICE
Practical Case Simulation
Master journalizing, posting, and trial balance preparation!