Fundamentals of accounting - Kimwell, Mercedes Bartolome- (Manila GIC Enterprise, 2009)
Table of Contents: 1. Accounting and Business -- Appendix 1.1- Responsibilities and Opportunities of an Accountant -- 2. Basic Accounting Concepts -- 3. Financial Reporting and the Balance Sheet -- 4. Financial Reporting and the Income Statement -- 5. The Accounting Equation and the Business Transactions -- 6. Recording the Transactions in the Journal -- 7. Posting the Journal Entries to the Ledger - 8. Accrual Basis Accounting and the Matching Process -- 9. Adjusting the Deferred Items -- Appendix 9.1- Effects of Errors in the Adjustments -- 10. Preparation of the Worksheet -- 11. Preparation of the Financial Statements -- Appendix 11.1-Analysis of Financial Statements -- 12. Closing the Ledger Accounts -- 13. Preparing for the Next Accounting Period -- Appendix 13.1- New Set of Books for the Next Accounting Period -- 14. Practice Problem A - Accounting for a Service Enterprise -- 15. Accounting Information System and the Special Journals -- 16. Controlling Accounts and Subsidiary Ledgers -- 17. Accounting for Merchandising Activities- Periodic Inventory System -- Appendix 17.1- Inventory Valuation - Periodic System -- Appendix 17.2- Taxes on Goods Purchased and Sold -- 18. Accounting for Merchandising Activities - Perpetual Inventory System -- Appendix 18.1- Inventory Valuation - Perpetual System -- Appendix 18.2- Effects of Errors Related to Inventory -- 19. Accounting for Cash -- Appendix 19.1- Internal Control -- Appendix 19.2- Voucher System -- 20. Practice Problem B- Accounting for a Merchandising Enterprise -- 21. Accounting for Promissory Notes -- Appendix 21.1- Implied Interest on Promissory Notes -- Appendix 21.2- Discounting of Promissory Notes -- 22. Current Liabilities and Accounting for Payroll. -- Index.
Includes index.
Keywords: Accounting