How to define accounting Flow in brief?

Accounting flow is a process step by step, to record, post, adjust, and closing. These are the main steps but some accountant will define these steps into three like recording, classification and summarization.

Accounting cycle flow in Follow Steps

1.Books of Prime Entry or Day books.

2.Posting double entry.

3.Posting to ledger. A/C.

4.Closed off  A/C balances.

5.Extract trail balances.

6. Make adjusting entries.

7.Adjusted trail balances.

8.Prepare Financial Statements.