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UNIT 1
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function and accounting, RICARDO A QUIROZ R.
CÉD: 9-703…
UNIT 1
function and accounting
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1.3 Utility
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Production analysis rationale:
involves the use of a number of analytical techniques to- determine and evaluate the effects on the profits (changes in sales volume)
1.4 Costing Report
Justification of closing entries
The income and expense accounts are
canceled and closed at the end of each period accountant
The worksheet and closing entries
The worksheet, in addition to serving to record the adjusting entries, is also used as a source of information for closing entries.
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worksheet and
financial statements, the adjusting entries should
register in the diary general for later
switch to the ledger
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