会计基础 第9版 英文版PDF电子书下载

CHAPTER ONEThe Nature of Accounting 2

Module 1A The Accounting Equation and Financial Statements 3

Module 1B The Double-Entry System of Accounting 19

CHAPTER TWOAccounting Procedure 32

Module 2A Journalizing and Posting 33

Module 2B Trial Balance and Financial Statements 53

CHAPTER THREEThe End-of-Period Work Sheet 66

Module 3A The Accounting Cycle and the Work Sheet 67

Module 3B Prepare Financial Statements with the Aid of a Work Sheet 85

CHAPTER FOURAdjusting,Closing,and Reversing Entries 100

Module 4A The Adjusting Entries 101

Module 4B The Closing Entries 112

Module 4C The Reversing Entries 128

CHAPTER FIVEAccounting for Cash 138

Module 5A Accounting for Cash 139

Module 5B Banking Procedures 156

CHAPTER SIXPayroll Accounting 174

M6dule 6A Employee Earnings and Deductions 175

Module 6B Employer Payroll Taxes 191

CHAPTER SEVENAccounting for Personal Services(Attorneys) 202

CHAPTER EIGHTAccounting for Personal Services(Physicians and Dentists) 250

CHECK FIGURES 315

GLOSSARY 319

INDEX 325