Franklin, M. et al. (2019). Principles of Accounting, Volume 1: Financial Accounting. OpenStax. Read the fifth chapter “Completing the Accounting Cycle” (pg. 285 to 335).
The accounting process continues with completion of the closing cycle and related entries. The complete accounting process is presented via diagram. The distinction between permanent accounts and temporary accounts is explained and illustrated. The closing entries are listed and the post-closing trial balance is shown. Students should focus on the process more than the journal entries.
Tracy, J. A., & Tracy, T. C. (2014). How to read a financial report : wringing vital signs out of the numbers (Eighth edition.). Wiley. Read Chapter 11, 12, 13 from Part Two: Connections from pages 83-100. This reading explains the accruing the liability for unpaid expenses, income tax expense, net income and retained earnings.
Bromwich, M. (1977). The Use of Present Value Valuation Models in Published Accounting Reports. Accounting Review, 52(3), 587–596. You will get a quick overview of the use of present value application in financial reporting.
Wahab, S., Teitel, K., & Morzuch, B. (2017). How Analysts and Whisperers Use Fundamental Accounting Signals to Make Quarterly EPS Forecasts. Journal of Accounting, Auditing & Finance, 32(3), 401–422. This reviews the signaling of accounting information.
Zhang, T., Low, L.-C., & Seow, P.-S. (2020). Using Online Tutorials to Teach the Accounting Cycle. Journal of Education for Business, 95(4), 263–274. The reading discusses the use of online tutorials.
(2007, Jan 1). The Bottom Line [Video]. ProQuest. This video shows the format of and key components of two important reports, the balance sheet and profit and loss account or statement.
Principles of Accounting Volume 1 Financial Accounting by 
How to Read a Financial Report by