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hello and welcome this is Professor spark and today we are going to walk through chapter 3 I want to remind you that these are selected topics in this video and you are responsible for learning all the material from the chapter including vocabulary conceptual and financial ratios if you are struggling through any of this topics make sure that you stop read review the videos seek help from your instructor or go to the tutoring center once you complete all your coursework from for this chapter you should take notes create flashcards or other study aids and quiz yourself during this acc session weamp;#39;re going to do a quick review and then weamp;#39;re going to go into two important topics adjusting entries and you can see the four types of adjusting entries weamp;#39;re going to cover and closing entries these two pieces are complex for most students so make sure that you allocate an adequate amount of time during this period to study through joint adjusting entries and closing ent