Incluye bibliografía

1987

What is Accounting?. Financial Statements: the starting point in the study of accounting. Forms of business organization. Use of financial statements by outsiders. End-of-chapter review. Assignment material. The ledger. The journal. The trial balance. The accounting cycle: an introduction. Adjusting entry for depreciation expense. Financial statements. Closing the accounts. The work sheet. Merchandising companies. The system of internal control. Guidelines to achieving strong internal control. Internal controls over the purchase and sale of merchandise. Manual accounting systems. Computer-based accounting systems. Bank Checking accounts. Accounts receivable. Inventories. Plant and equipment, depreciation, and intangible assets. Current liabilities and payroll accounting. Partnerships. Accounting principles and Concepts, effects of inflation. Corporations: Organization and Stockholders' equity.