{"id":47381,"date":"2025-11-19T14:06:05","date_gmt":"2025-11-19T14:06:05","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-3\/lessons\/lesson-3-the-recording-process-4\/"},"modified":"2025-11-19T14:06:05","modified_gmt":"2025-11-19T14:06:05","slug":"lesson-3-the-recording-process-4","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-module\/lessons\/lesson-3-the-recording-process-4\/","title":{"rendered":"Lesson 3: The Recording Process"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 3: Financial Accounting Recording Process<\/h2>\n<h3>The Recording Process<br \/>\n<\/h3>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/71714ba0f329057f576ec2f72d29bb90.png\" alt=\"\" \/><\/figure>\n<h3>Analyze each transaction<\/h3>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/aeebbffcbdb17e99d1aaf062c5e2b346.png\" alt=\"\" \/><\/figure>\n<h3>Enter transaction in a journal<\/h3>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4b73e30f26535d6fe4138a2ae0cb9186.png\" alt=\"\" \/><\/figure>\n<h3>Transfer journal information to ledger accounts.<\/h3>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h5>Example on September 1, the owner invested $15,000 cash in the business, and the company purchased computer equipment for $7,000 cash<\/h5>\n<h5>The following slide will demonstrate the transaction.<\/h5>\n<p>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"215\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3.jpg\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3.jpg 960w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3-300x98.jpg 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3-768x250.jpg 768w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3-18x6.jpg 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3-600x195.jpg 600w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/81ab63c54f75d05d4cc1d5e411e83bc3-154x50.jpg 154w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-47381","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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