Business transaction analysis as the starting point of the cycle, the account is the first step of the preparation, which is very important, because if the wrong trade analyses, it will make the next step to go wrong with such a saving account in the journal. Through the account ledger, as well as the preparation of financial statements in it to go with. 1. analysis of transactions that occur that make the assets, liabilities and owner change by increasing or decreasing. ? 2. business transaction that occurs when the analysis already. Changes in assets, liabilities and owner's equity accounts, it must make the equation is always true. That is, when analyzing a business transaction, and then change the assets must equal liabilities plaengbuak change with changing owner.
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