Includes index.

Part 1 : Accounting for a service business organized as a proprietorship -- Chapter 1 : Starting a proprietorship : changes that affect the accounting equation -- Chapter 2 : Analyzing transactions into debit and credit parts -- Chapter 3 : Journalizing transactions -- Chapter 4 : Posting to a general ledger -- Chapter 5 : Cash control systems -- Chapter 6 : Work sheet for a service business -- Chapter 7 : Financial statements for a proprietorship -- Chapter 8 : Recording adjusting and closing entries for a service business -- Part 2 : Accounting for a merchandising business organized as a corporation -- Chapter 9 : Journalizing purchases and cash payments -- Chapter 10 : Journalizing sales and cash receipts using special journals -- Chapter 11 : Posting to general and subsidiary ledger -- Chapter 12 : Preparing payroll records -- Chapter 13 : Payroll accounting, taxes, and reports -- Chapter 14 : Distributing dividends and preparing a work sheet for merchandising business -- Chapter 15 : Financial statements for a corporation -- Chapter 16 : Recording adjusting and closing entries for a corporation