Scenic: End-of-Period Accounting and Business Decisions


  • Accounting decisions:
    • Accrual systems
    • Accrual entries
    • Deferral entries
    • Accounting cycle
    • Adjusting entries: Accruals, deferrals, and judgments
  • Business decisions:
    • Aligned with owners
    • Conflicting with owners
  • Take-aways

Scenic Video: [26 min]

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Additional Materials:

Video slides [pdf]  

Transcript [pdf]    Transcript [doc]

Link to related balance-sheet videos: Connecting Preparers' and Users' Decisions



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