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City Cycle Shop: An Accounting Practice Set

April 2016, ©2007
City Cycle Shop: An Accounting Practice Set (EHEP001072) cover image


The objective of the City Cycle Shop practice set is to expose students to a real-world simulation of maintaining a simplified set of books of a small retail and service business. The practice set emphasizes the activities performed during the accounting cycle. The students will become familiar with: 
  • Business transactions and the types of supporting business documents.
  • Analyzing business transactions and recording them using a general journal.
  • Preparing adjusting journal entries.
  • Posting journal entries to the general ledger.
  • Preparing financial statements.

This practice set integrates the business events, accounting concepts, procedures, and records in the accounting cycle chapters of Principles of Accounting texts. Preparation of this practice set will reinforce the concepts and procedures learned and provide an excellent way to see how they are all brought together to generate the accounting information that is essential in assessing the financial status and operations of a business firm.

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Author Information

Cécile Laurin, (Ottawa, ON) is a Chartered Accountant and teacher. In addition to teaching in Algonquin College's Professional Accounting Program and coordinating the college's distance education accounting program, she has adapted a number of U.S. higher education accounting titles for Wiley Canada.
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