Go to: http://www.accountingworkbook.com/ to download the problems.
Link to template: https://dl.dropboxusercontent.com/u/5819251/3-3A%203-3B%20Templates.xlsx
Module 3 examines five types of adjustments: 1.) Depreciation/Amortization, 2.) Prepaid expenses, 3.) Accrued expenses, 4.) Accrued Revenues, and 5.) Unearned Revenues.
We learn how to prepare an adjusted trial balance, closing entries and a post-closing trial balance.