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Building Blocks of Accounting .. A Financial Perspective

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Introduction Page 1
Welcome to the world’s first ePractice case, an individualized, internet generated and
and graded case study that focuses on the analytically portion of the accounting cycle.
All sheets have been locked to protect the “HELP” messages built into this case. Enter the required
data into the yellow filled cells on the General Journal, Worksheet and Financial Statement sheets.
The Chart of Accounts includes all of the accounts that you can use to solve your case.
You may want to print the chart of accounts and use it as an easy reference guide.
Journalizing the Transactions
Using your unique transactions record the corresponding general journal entry, rounding to
two decimal places, =Round(value,2).
Using the Worksheet as a reference, prepare the Income Statement, Statement of
Changes in Owner’s Equity and the Balance Sheet.
Record the closing entries to the Income Summary and then the capital accounts.
Upload the File.
Classy, when you are ready to have your work graded you will upload your file
CJ1486.xls, CJ1486.xlsx or CJ1486.xlsb from the bottom of the the same screen that the project
was downloaded from. If you have a problem uploading see FAQ 01.
You will be graded on the Journal Entries and the three financial statements. The project
will be computer graded, therefore make sure all numbers are in the appropriate cells. The

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