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Lecture Financial accounting - Appendix 4A: Reversing entries

Reversing entries are optional journal entries recorded on the first day of a new accounting period, they reverse the adjustments recorded at the end of the prior period, used to simplify the subsequent cash receipt or payment in a following accounting period. This chapter prepare reversing entries and describe their purpose. | RAECHEL WIGHT FINANCIAL ACCOUNTING THIRD ÍDCDON PERDISCO These lecture slides are designed to accompany Financial Accounting Third Edition Other features include X HI Chapter summary videos MP3 audio podcasts VirtualTutor e-learning AntiCheat and AutoGrade homework Detailed instructor resources To find out more visit perdisco.com finocc Chapter 4 Completing the accounting cycle Appendix 4A Reversing entries Learning objective 1. Prepare reversing entries and describe their .