Preface
1. Accounting Concepts and Procedures
2. Debits and Credits: Analyzing and Recording Business Transactions
3. Beginning the Accounting Cycle
4. The Accounting Cycle Continued
5. The Accounting Cycle Completed
6. Banking Procedure and Control of Cash
7. Calculating Pay and Recording Payroll Taxes: The Beginning of the Payroll Process
8. Paying the Payroll, Depositing Payroll Taxes, and Filing the Required Quarterly and Annual Tax Forms: The Conclusion of the Payroll Process
9. Sales and Cash Receipts
10. Purchases and Cash Payments
Appendix: Special Journals with Problem Material
11. Preparing a Worksheet for a Merchandise Company
Appendix: A Worksheet for Art’s Wholesale Clothing Company Using a Perpetual Inventory System
12. Completion of the Accounting Cycle for a Merchandise Company
Glindex
Photo Credits
Study Guide and Working Papers
