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Notice that these accounting transactions focus on an exchange of economic value between the company and another party (vendor, customer, employee, creditor), and they will result in an update to the accounting records of a company (Herron 2000). This paper will define what accounting Cycle is, what the primary objectives are and the series of steps that it consist of and their responsibility.
What is accounting cycle?
The accounting process is a series of activities that begins with a transaction and ends with the closings of books. Because this process is repeated each reporting period, it is referred to as the accounting cycle and it includes some major steps...
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