Bookkeeping is an essential part of running any business, large or small, and the manager of Anna's Flowers is doing just that at the end of the current accounting period. The typical six-step process she employs is known as the accounting cycle. Many view accounting as a primary business language. It is of little use, however, unless you know how to "speak" it. Fortunately, the fundamentalsthe accounting equation and the double-entry bookkeeping systemare not difficult to learn. These two concepts serve as the starting point for all currently accepted accounting principles. Read the case below and complete the activity that follows. Anna Rodriguez, manager of Anna's Flowers, does the accounting for her business. She first gathers together all the source documents: checks, credit card receipts, sales slips, and other evidence. Next she takes out a journal and diligently records each financial transaction. Once this is done, Anna transfers the information from her journal to a computer program and prepares a trial balance for the end of the accounting period. Using the trial balance, she prepares her company's financial statements. The owners of the shop can then use the financial data to assess the financial condition. Place the stages in the