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They include: Sales invoices, bills from suppliers, cash register tapes etc. Analysis of the Transactions This involves reviewing source documents to determine the dual effect on the accounting equation, that is, determine which accounts to debit and credit. Recording of the Transactions in the Journal This involves recording the details of the transaction in a journal in order to post the item in the General Ledger.

Journals provide a chronological record of all economic events affecting an organization. Posting of the Journals to the General Ledger Accounts Once the journals are recorded the next step is to record the journal into the general ledger.

The atmosphere of Earth is the layer of gases, commonly known as air, that surrounds the planet Earth and is retained by Earth's gravity.

The atmosphere of Earth protects life on Earth by creating pressure allowing for liquid water to exist on the Earth's surface, absorbing ultraviolet solar radiation, warming the surface through heat retention (greenhouse effect), and reducing temperature extremes between day and night (the diurnal temperature variation).

By volume, dry air contains 78.09% nitrogen, 20.95% oxygen, 0.93% argon, 0.04% carbon dioxide, and small amounts of other gases.

Air also contains a variable amount of water vapor, on average around 1% at sea level, and 0.4% over the entire atmosphere.

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Preparation of Post Closing Trial Balance (at year-end only) After the closing entries are posted to the ledger accounts, a post closing trial balance is prepared.

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The atmosphere becomes thinner and thinner with increasing altitude, with no definite boundary between the atmosphere and outer space.

The Kármán line, at 100 km (62 mi), or 1.57% of Earth's radius, is often used as the border between the atmosphere and outer space.

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Atmospheric effects become noticeable during atmospheric reentry of spacecraft at an altitude of around 120 km (75 mi).

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