College Accounting Author:Judith M. Peters, Robert M. Peters Analyze source documents; record each transaction on a data entry sheet; journalize merchandising business transactions in the purchase journal, cash disbursements journal, cash receipts journal, payroll journal, and general journal; post to the ledgers; print the journals and ledgers; print the trial balance; journalize and post adjustments; re... more »plenish the petty cash fund; reconcile the regular and payroll checking accounts; complete end-of month activities; print the financial statements; close the fiscal year; print the post-closing trial balance.« less