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