Of the following, which step is not a requirement during the accounting cycle? a. an unadjusted trial balance is prepared. b. an end-of-period spreadsheet is prepared. c. a post-closing trial balance is prepared. d. transactions are posted to the ledger.

B.

Explanation:

The name given to the collective process of recording and processing the accounting events of the company is Accounting Cycle. The series of steps begin when a transaction occurs and end with its inclusion in the financial statements.

Accounting cylce steps:

-Transactions are analyzed and recorded in the journal.

-Transactions are posted in the ledger.

-An unadjusted trial balance is prepared.

-OPTIONAL, an end of period spreadsheet is prepared.

-Adjuntsting entries are journalized and posted to the ledger.

-An adjusting trial balance is prepared.

-Financial statements are prepared.

-A post closing trial balance is prepared.

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