TY - BOOK AU - Macapilit, Cecilia Hugo TI - Worktext in basic accounting : : service merchandising SN - 9789712353062 AV - HF 5635 .M33 2009 PY - 2009/// CY - Manila PB - Rex Book Store KW - ACCOUNTING KW - ACCOUNTING -- STUDY AND TEACHING N1 - CHAPTER 1. Introduction to accounting and business -- 2. Financial Statement -- 3. Elements of accounting -- 4. Business documents -- 5. The accounting cycle -- 6. Posting and trial balance -- 7. Adjusting the book -- 8. Worksheet and Financial statements -- 9. Closing and reversing entries -- 10. Merchandising -- 11. Accounting for purchases -- 12. Account for sales -- 13. Special journals -- 14. Adjustment and worksheet of a merchandising business -- 15. Closing and reversing entries N2 - This worktext was prepared to help students in basic accounting who come from different educational fields. It has been made very simple to enable the accounting students to grasp what their teacher wants to convey ER -