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Lesson 1 What Accountine Provides 1

Lesson 2 Accounting Entity and Accounting Equation 8

Lesson 3 Double Entry——Debits and Credits 16

Lesson 4 Classifications of Assets, Liabilities and Owner's Equity 24

Lesson 5 The Balance Sheet 31

Lesson 6 Revenuse and Expenses 39

Lesson 7 The Income Statement 48

Lesson 8 Basic Accounting Sequence 56

Lesson 9 Journals 64

Lesson 10 Ledgers 73

Lesson 11 Acount Adjustments 82

Lesson 12 Trial Balance and Work Sheet 89

Lesson 13 Closing Procedures 96

Lesson 14 Cash Control 103

Lesson 15 The Bank Reconciliation 110

Lesson 16 The Voucher System 116

Lesson 17 Bad Debts Expense 122

Lesson 18 Short-term Financing ——Discounting Promissory Notes 129

Lesson 19 Inventories and Cost of Goods Sold 136

Lesson 20 Long-Lived Assets 142

Lesson 21 Methods Of Determining Depreciation 150

Lesson 22 Payroll Accounting 159

Lesson 23 Partnership Accounting 166

Lesson 24 Corporation Accounting Part One:Capital Stock 174

Lesson 25 Corporation Accounting Part Two: Retained Earnings 183

Lesson 26 Long-term Liabilities ——Bonds payable 191

Lesson 27 The Cash Flow Statement 197

Appendix A ——Glossary 203

Appendix B ——Vocabulary 233