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In this chapter, students will be able to understand: Define the accounting period, the time period principle, the revenue recognition principle and the matching principle; differentiate between the cash basis and accrual basis of accounting; explain what adjusting entries are and why they are needed;. | RAECHEL WIGHT FINANCIAL ACCOUNTING THIRD ÍDCDON PERDISCO These lecture slides are designed to accompany Financial Accounting Third Edition Other features include X HI Chapter summary videos MP3 audio podcasts VirtualTutor e-learning AntiCheat and AutoGrade homework Detailed instructor resources To find out more visit perdisco.com finocc Learning objectives 1. Define the accounting period the time period principle the revenue recognition principle and the matching principle 2. Differentiate between the cash basis and accrual basis of accounting 3. Explain what adjusting entries are and why they are needed 4. Explain the four types of adjusting entries and prepare journal entries for each type .
