The importance of good record keeping

The importance of good record keeping

escribe the importance of good record-keeping (4.1, 4.5, 4.7)
LO2 describe the criteria used to determine if an event involves an accounting transaction (4.2)
LO3 identify accounting transactions (4.2)
LO4 explain the various steps in the accounting cycle (4.3, 4.4)
LO5 describe what source documents exist and how they provide data for the accounting system (4.3, 4.4)
LO6 prepare journal entries (4.3, 4.4)
LO7 post to ledger accounts and calculate the closing balances (4.3, 4.4)
LO8 prepare a trial balance (4.3, 4.4)
LO9 prepare closing entries and explain the need for these closing entries (4.3, 4.4)
LO10 prepare financial statements from the trial balance (4.3, 4.4).

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