TY - BOOK AU - Harina, Ricardo M. TI - College accounting: Single proprietorship for service and merchandising businesses, special journals, voucher system and payroll accounting SN - 9710863614 AV - HF 5635 .H28 2003 PY - 2003/// CY - Mandaluyong City PB - National Book Store KW - ACCOUNTING N1 - CHAPTER 1. Introduction to accounting -- 2. Analyzing and recording business transactions -- 3. Matching and adjusting process -- 4. Completing the accounting cycle for service business -- 5. Accounting for merchandising business -- 6. Cash and internal control -- 7. Using special journals in an accounting system -- 8. The voucher system and combination journal -- 9. Payroll Accounting N2 - Each chapter begins with learning objectives. These objectives both preview and review the chapter content ER -