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hello in this presentation we will be recording that journal entries for business transactions related to accounts receivable otherwise known as the revenue cycle we will be recording these using debits and credits at the end of this we will be able to list transactions involving accounts receivable record transactions involving accounts receivable using debits and credits and explain the effect of transactions on assets liabilities equity revenue expenses and net income were going to be recording these transactions up here on the left hand side constructing those journal entries in accordance with our thought process our list of questions to most efficiently construct the journal entries we will then be posting them not to the general ledger but to this worksheet here so that we can see the quick calculation of the beginning balance and what is happening to the individual accounts as well as account types in that we have the accounts categorized as is the case for all trial balances
