Accounting cycle project | ACCT 207


Included are the unadjusted trial balance for Sinfully Sweet Desserts at December 31, 2018, and a list of adjusting journal entries required at year-end.

  • First, enter the December 31, 2018, beginning balances from the Unadjusted Trial Balance into your accounting “system” (i.e., enter the beginning balances into the T-accounts provided on pp. 4-7).
  • Second, “record” (i.e., write out in proper journal entry format) each of the adjusting entries from page 3 on page 8 (i.e., on blank page with the header “Adjusting Entries”). IMPORTANT – Don’t forget to post each of these adjusting entries to the correct T- accounts on pp. 4-7 – this ensures that your adjusting entries are properly updating the various accounts in your “system”.
  • After journalizing and posting all of your adjusting entries, tally up all the ending balances in the T-accounts on pp. 4-7. Then, use these ending balances to fill out the Adjusted Trial Balance on page 9.
  • From the Adjusted Trial Balance, then your accounting “system” (i.e., you) will complete the Multiple-Step Income Statement (p. 10), Statement of Retained Earnings (p. 11) for the year ended December 31, 2018, and the Classified Balance Sheet (p. 12) as of December 31, 2018. (Hint: One of your asset accounts will have a zero balance.)
    This is an individual project. Therefore, each student will turn in his/her own copy of this completed packet. However, I want this to be a pleasant learning experience. Therefore, while I want everyone to complete their own packet, I encourage you to work together! Have “fun” with it!
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