Closing entries journal entries to close out temporary accounts, including all income statement account, to equity accounts.

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Adjusting entry transaction, journal entries at the end of the accounting period to adjust account to accrual basis as of the date of financial statements.

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Adjusting entries as of the end of a period, needed to put trail balance on accrual bases as of the date financial statement well be prepared.

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Recording normal business transactions related to cash, accounts receivable, and accounts payable, using debits and credit, discussing the effect on the accounting equation of assets liabilities and equity

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Audit of cash and financial investments including cash equivalents, stocks, and bonds

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Audit of long term liabilities, Stockholder’s Equity, and the income statement including internal controls and substantive tests

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Audit of property plant & equipment, prepaid assets, and intangible assets including internal controls and substantive tests

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Audit of inventory including controls and substantive testing

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Audit of the payroll process including internal controls and duties to be segregated.

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Auditing the purchasing process including accounts payable and expenses, assets, and inventory related to the purchasing process.

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