The accounting cycle has 7 stages: (1) source documents are prepared, (2) journal entries are recorded, (3) a ledger is posted, (4) a trial balance is prepared, (5) adjustments are made, (6) accounts are closed and stock is valued, and (7) final accounts are prepared.

1. Accounting Cycle
Stage 1
Stage 7
Source
Preparation of Document
Final Account
Stage 6 Stage 2
Closing Account Journal
and Stock
Valuation
Accounting
Cycle
Stage 5 Stage 3
Adjustment Ledger
Stage 4
Trial
Balance
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2. Accounting Cycle
Stage 7
Stage 1 Your Text Goes Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
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3. Accounting Cycle
Stage 7
Stage 1 Text Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
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4. Accounting Cycle
Stage 7
Stage 1 Your Text Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
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5. Accounting Cycle
Stage 7
Stage 1 Put Your Text Here
Source
Preparation of
Document
Here
• Your Text Goes here
Final Account
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
www.slideteam.net Your Logo

6. Accounting Cycle
Stage 7
Stage 1 Put Text Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
www.slideteam.net Your Logo

7. Accounting Cycle
Stage 7
Stage 1 Your Text Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
www.slideteam.net Your Logo

8. Accounting Cycle
Stage 7
Stage 1 Text Here
Source
Preparation of
Final Account
Document • Your Text Goes here
• Download this
awesome diagram
Stage 6 Stage 2 • Bring your
Closing Account Journal presentation to life
and Stock
Accounting • Capture your
Valuation
audience’s attention
Cycle • All images are 100%
editable in PowerPoint
Stage 5 Stage 3 • Pitch your ideas
Adjustment Ledger convincingly
Stage 4
Trial
Balance
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9. All images are 100% editable in PowerPoint
“Change color, size and orientation of any icon to your liking”
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10. Ungrouping the object
2
1
3
1. Right click the object.
2. Choose Group and then Ungroup.
3. Click beside the object and drag the arrow over it.
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11. Edit Color
2 3
1
1. Select the shape to change the color and Right click the object( click any object which you
want to change color)
2. Choose Format Shape in the dialog box.
3. Choose “Fill” in the Format Shape box then “Solid” or “Gradient” depending on the
appearance of the object. Change colour as shown in the picture.
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