1 Accounting: The Language of Business

2 Analyzing Business Transactions

3 Analyzing Business Transactions Using T Accounts

4 The General Journal and the General Ledger

5 Adjustments and the Worksheet

6 Closing Entries and the Postclosing Trial Balance

7 Accounting for Sales, Accounts Receivable, and Cash Receipts

8 Accounting for Purchases, Accounts Payable, and Cash Payments

9 Cash

10 Payroll Computations, Records, and Payment

11 Payroll Taxes, Deposits, and Reports

12 Accruals, Deferrals, and the Worksheet

13 Financial Statements and Closing Procedures