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Close out Revenues, Expenses and Dividends accounts

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Adjust entries where required. Accrued and unearned revenue and accrued and prepaid expenses

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Prepare the Balance sheet, Income statement and Statement of cash flows.

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Prepare accounts in order  of  assets, liabilities, equity, dividends, revenues, and expenses.
Check every account balances.
Check for missing transcations

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Post from the Journal account.
Use the Journal date.
Add Journal page reference.

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Every entry must have at least one debit and one credit.
Debits are listed first then credits.
Debits must always equal credits

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1Tax Invoice
2Bank deposit slip
3Receipts

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Collect and analyse info from source docs

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Collect and analyse info from source docs