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College Accounting
John Price, University of North Texas
M. David Haddock, Chattanooga State Technical Comm. College
Horace Brock, University of North Texas
Connie Hahn, Southern Alberta Institute of Technology
Traven Reed, Canadore College
Closing Entries and the Postclosing Trial Balance

Learning Objectives

Journalize and post closing entries.

Prepare a postclosing trial balance.

Interpret financial statements.

Review the steps in the accounting cycle.




McGraw-Hill/Irwin




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