This lecture is made on Completion of the Accounting Cycle. Accounting cycles occur on an annual basis and a quarterly or monthly basis. The term “cycle” simply means a period of time over which financial data is gathered and reported. The lengths of the cycles are determined by common practice. Before accounting data from the annual, quarterly or monthly cycle can be reported to company owners, shareholders and executives, certain steps need to be followed to ensure that all data is recorded and accurate.
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