Accounting principles & practices

The structure and nature of accounting. Recording business transactions. The accounting cycle. Completion of the accounting cycle for a service enterprise. Accounting for cash. Accounting for the purchase of merchandise. Additional merchandising transactions. Completion of asccounting cycle for a merchandising enterprise. Payroll accounting and the voucher system. Accounts recievable, notes receivable and payable. Merchandise inventory. Accounting for plant assets. Accruals and deferrals. Partnerships. Nature of corporations - Accounting for paid-in capital. Corporations - Retained earnings. Corporations - Long-Term debt investments. Corporations - Special accounting topics. Cash flow statement. Analysis of financial statements. Using accouting for management purposes. Departmental accounting. Accounting for a manufacturing enterprise. Cost accounting. Analysis for management decisions. Budgeting and planning. Income taxes. Appendices. Glossary. Index.