
| CHAPTER1 CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING 1.1 Accounting:An Information System 1.2 Generally Accepted Accounting Principles 1.3 Assets,Liabilities,and Owners Equity 1.4 Basic Accounting Equation Exercises Keys CHAPTER2 THE ACCOUNTING CYCLE 2.1 Introduction 2.2 The Account 2.3 Debits and Credits 2.4 The Ledger 2.5 The Chart of Accounts 2.6 The Trial Balance 2.7 Journalizing and Posting Procedures Exercises Keys CHAPTER3 ADJUSTING AND CLOSING 3.1 Adjusting 3.2 Closing Exercises Keys CHAPTER4 SPECIAL JOURNALS 4.1 Introduction 4.2 Sales Journal 4.3 Special Ledgers 4.4 Sales Returns 4.5 Type of Ledger Account Forms 4.6 Trade Discounts 4.7 Purchases Journal 4.8 Subsidiary Accounts Payable Ledger 4.9 Return of Merchandise 4.10 Caxh Receipts Journal 4.11 Cash Disbursements Journal 4.12 Discounts 4.13 Combination Cash Journal Exercises Keys CHAPTER5 CASH 5.1 Cash and Its Internal Control 5.2 Petty Cash 5.3 Bank Reconciliation Statement Exercises Keys CHAPTER6 TRADE RECEIVABLE AND PAYABLE CHAPTER7 THE CORPORATION CHAPTER8 FINANCIAL STATEMENTS EXAMINATION APPENDIX |
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