Essentials of Accounting
by Lawrence, Michael; Ryan, JoanEdition: 10th
Format: Hardcover
Pub. Date: 2007-02-01
Publisher(s): Dame Publishing
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Summary
Essentials of Accounting is designed for the basic accounting or bookkeeping course found at career or community colleges. In only eight chapters, this brief book presents an accounting system suitable for use in any business office that is not involved with inventories of goods for resale or for use in manufacturing products for resale. Lawrence and Ryan cover the basics necessary for accounting in a business: the accounting cycle, cash and payroll accounting.
Table of Contents
| The Nature of Accounting | |
| A The Accounting Equation and Financial Statements | |
| B The Double-Entry System of Accounting | |
| Accounting Procedure | |
| A Journalizing and Posting | |
| B Trial Balance and Financial Statements | |
| The End-Of-Period Work Sheet | |
| A The Accounting Cycle and the Work Sheet | |
| B Prepare Financial Statements with the Aid of a Work Sheet | |
| Adjusting, Closing, And Reversing Entries | |
| A The Adjusting Entries | |
| B The Closing Entries | |
| C The Reversing Entries | |
| Accounting For Cash | |
| A Accounting for Cash | |
| B Banking Procedures | |
| Payroll Accounting | |
| A Employee Earnings and Deductions | |
| B Employer Payroll Taxes | |
| Accounting for Personal Services ( Attorneys) | |
| Accounting for Personal Services ( Physicians and Dentists) Check Figures | |
| Glossary | |
| Index | p. iv |
| Table of Contents provided by Publisher. All Rights Reserved. |
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