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      <title>The Accounting Cycle T/TR by Catherina Wong</title>
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      <language>en-us</language>
      <pubDate>2023-05-04 04:20:30 UTC</pubDate>
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         <title>A post-closing trial balance is prepared.</title>
         <author>wongcatherina</author>
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         <title>Closing entries are journalized and posted to the ledger.</title>
         <author>wongcatherina</author>
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         <title>Financial statements are prepared.</title>
         <author>wongcatherina</author>
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         <title>An adjusted trial balance is prepared.</title>
         <author>wongcatherina</author>
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         <title>Adjusting entries are journalized and posted to the ledger.</title>
         <author>wongcatherina</author>
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         <title>An optional end-of-period spreadsheet is prepared.</title>
         <author>wongcatherina</author>
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         <title>Adjustment data are assembled and analyzed.</title>
         <author>wongcatherina</author>
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         <title>An unadjusted trial balance is prepared.</title>
         <author>wongcatherina</author>
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         <title>Transactions are posted to the ledger.</title>
         <author>wongcatherina</author>
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         <title>Transactions are analyzed and recorded in the journal.</title>
         <author>wongcatherina</author>
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