1.Analyze Transactions2.Journalize3.Post4.Prepare Unadjusted Trial Balance5.Adjust6.Prepare Adjusted Trial Balance7.Prepare Statements8.Close9.Prepare Post-Closing Trial balancen账户是对会计要素的具体内容所作的进一步分类，反映有关会计要素具体内容的增减变动及其结果。nA ledger is a record containing all accounts used by a business.(a ledger is often referred to as“the books”)nA trial balance is a list of accounts and their balances at a point in time,and are reported in the debit or credit column of the trial balance.n试算平衡表是列示企业在某一时点上使用的所有账户名称及其余额信息的汇总表。
