1. What are the four closing journal entries? In your opinion, why are these necessary?
2.What are reversing entries? Why are reversing entries needed? What would be the affect if not made? What are the pros and cons of using reversing entries? What types of transactions may require reversing entries?
3. How would you explain the purpose of the adjusted trial balance to someone who knew nothing about it? In your opinion, what is the main purpose and benefits of a financial statement worksheet? In preparing the four primary financial statements, in what order must the statement be prepared? Explain why.
4. What are the steps in completing the accounting cycle?
5. Discuss the relationship between the amounts on the adjusted trial balance for an account and its ledger?
6.What is the effect on the financial statements of missing a step when completing the accounting cycle?
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