Table of Contents

Unit One The Accounting Cycle
Chapter 1 The Language of Business
Chapter 2 Analyzing Business Transactions
Chapter 3 Debits and Credits
Chapter 4 The General Ledger and Financial Statements
Chapter 5 Adjusting Entries and Completing the Worksheet
Chapter 6 Closing Entries and the Postclosing Trial Balance

Mini-Practice Set 1: Service Business Accounting Cycle

Unit Two Accounting Systems
Chapter 7 Accounting for Merchandise Purchases, Accounts Payable, and Cash Payments
Chapter 8 Accounting for Sales, Accounts Receivable, and Cash Receipts
Chapter 9 Completing the Worksheet for a Merchandising Business
Chapter 10 Completing the Accounting Cycle for a Merchandising
Chapter 11 Cash and Cash Control

Unit Three Payroll Records and Procedures
Chapter 12 Payroll Computations, Records, and Payment

Mini-Practice Set 2: Merchandising Business Accounting Cycle

Glossary
Index