Nguyên lý kế toán. Chương 3, The Matching Concept and The Adjusting Process / Phạm Minh Vương

VuongPM 1

Chapter 3

The Matching Concept and

The Adjusting Process 1 Objectives  Explain how the matching concept relates

to the accrual basis of accounting  Explain why adjustments are necessary

and list the characteristics of adjusting

entries  Journalise entries for accounts requiring

adjustment 2 Content  Time difference!  Cash Basis and Accrual Basis  Matching concept  Adjusting process 3

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