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