Adjust Reconcile Worksheets Close Post-close
Journalize Posting Trial Balance
As a general rule, the reporting element begins with the taking of a trial balance.
The Accounting System and Cycle
For an illustration of how the accounting system and cycle is applicable in terms of the allocation of positions, see Illustration #1 which is intended only to provide the classification analyst with a simplified overview of the proceeding discussion. Further interpretation in the form of class specifications is necessary before an allocation decision can be made.
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