CHAPTER 1: INTRODUCTION1.Evolution, Definition, and importance of Accounting2.Characteristics of Accounting Information and ItsUsers3.The Profession of Accountancy4.The Distinction between Bookkeeping andAccounting5.Business Transactions and the Accounting Equation6.Financial Statements7.Accounting Principles and Concepts (In Brief)2HILCOE
CHAPTER 2ACCOUNTING FOR SERVICE ENTERPRISE1.The use of accounts for recording transactions2.Rules of debits and credits3.Classification of accounts4.Sequence and numbering of ledger accounts5.Recording transactions in a journal6.Posting the journal7.The trial balance:Uses and limitations8.Adjustments of deferrals and accruals9.Worksheet for financial statements10. Preparation of financial statements11. Journalizingand posting adjusting and closing entries3HILCOE
CHAPTER 3ACCOUNTING FOR MERCHANDISING ENTERPRISE1.Definition
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Balance Sheet, Generally Accepted Accounting Principles, Accounting software