Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 2 - No. 18)

Which of the following is NOT a step in preparing financial statements?
Prepare the trial balance.
Record transactions in the general journal.
Close the books for the year.
Analyze the bank statements.

Explanation

Bank statement analysis is a task for reconciliation of bank statements to cash account balances and it's not a step of preparing financial statements.

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