Introductory accounting/ Solita A. Frias
- Third edition
- vii, 220 pages : illustrations ; 25 cm
Outcome-based Education
Chapter 1 Accounting-The Language of Business 1 -- Chapter 2 The Accounting Process -- Chapter 3 Accounting for Cash and Petty Cash Fund 45 -- Chapter 4 Accounting for Service Income, Sales and Collections -- Chapter 5 Accounting for Expenses and Payroll 69 -- Chapter 6 Accrual Basis of Accounting 81 -- Chapter 7 Completing the Accounting Cycle for Service Business 95 -- Chapter 8 Accounting for Purchases if Merchandise and Payments 131 -- Chapter 9 Completing the Accounting Cycle for Trading Business 139 -- Chapter 10 Special Journals and Subsidiary Ledgers 165 -- Chapter 11 Financial Statement Analysis and interpretation 191 -- Index 215 -- Appendix A Long Tests A-1 -- Appendix B Practice Test B-1 -- Appendix C Accounting for Manufacturing Business C-1.
"This book has been designed to put in exercises that incorporate transactions illustrative of the complete accounting cycle. The chapter examples for the different phases of the accounting cycle are made as simple as possible to afford more time for integrated record keeping and completion of all steps in the accounting cycle during the second half of the school term." -- Preface