Six Sigma process improvement efforts are carried out by project teams consisting of people serving in specialized roles such as a , who is a fully trained Six Sigma expert "with up to 160 hours of training who performs much of the technical analyses required of Six Sigma projects, usually on a full-time basis."

Below are the steps in the measurement process of external transactions. arrange them from first (1) to last (6). event step post transactions to the general ledger. assess whether the transaction results in a debit or credit to account balances. use source documents to identify accounts affected by an external transaction. analyze the impact of the transaction on the accounting equation. prepare a trial balance. record the transaction in a journal using debits and credits.