PART 1: ACCOUNTING FOR A SERVICE BUSINESS.1. Introduction to Accounting.2. Analyzing Transactions: The Accounting Equation.3. The Double-Entry Framework.4.

Journalizing and Posting Transactions.5. Adjusting Entries and the Work Sheet.Appendix: Depreciation Methods.6. Financial Statements and the Closing Process.Appendix: Statement of Cash Flows.Comprehensive Problem 1: The Accounting Cycle.

PART 2: ACCOUNTING FOR CASH AND PAYROLL.7. Accounting for Cash.Appendix: Internal Controls.8. Payroll Accounting: Employee Earnings and Deductions.9. Payroll Accounting: Employer Taxes and Reports.

PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS.10. Accounting for Sales and Cash Receipts.11. Accounting for Purchases and Cash Payments.Appendix: The Net-Price Method of Recording Purchases.12. Special Journals.

13. Accounting for Merchandise Inventory.Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods.14. Adjustments and the Work Sheet for a Merchandising Business.Appendix: Expense Method of Accounting for Prepaid Expenses.15. Financial Statements and Year-End Accounting for a Merchandising BusinessComprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 1.

Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2.PART 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND Partnerships.16. Accounting for Accounts Receivable.17. Accounting for Notes and Interest.18. Accounting for Long-Term Assets.

19. Accounting for Partnerships.Comprehensive Problem 3: Specialized Accounting Procedures.PART 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.20. Corporations: Organization and Capital Stock.21. Corporations: Taxes, Earnings, Distributions, and the RetainedEarnings Statement.

22. Corporations: Bonds.Appendix: Effective Interest Method.23. Statements of Cash Flows.Appendix: Statement of Cash Flows: The Direct Method.24. Analysis of Financial Statements.

25. Departmental Accounting.26. Manufacturing Accounting: The Job Order Cost System.27. Manufacturing Accounting: The Work Sheet and Financial Statements.Module: Accounting for a Professional Service Business: The Combination Journal.