Part I: 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. 6. Financial Statements and the Closing Process. Comprehensive Problem 1: The Accounting Cycle. Comprehensive Problem 1: Period 2: The Accounting Cycle. Part II: ACCOUNTING FOR CASH AND PAYROLL.

7. Accounting for Cash. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. Part III: ACCOUNTING FOR A MERCHANDISING BUSINESS. 10.

Accounting for Sales and Cash Receipts. 11. Accounting for Purchases and Cash Payments. 12. Special Journals. 13. Accounting for Merchandise Inventory. 14.

Adjustments for a Merchandising Business. 15. Financial Statements and Year-End Accounting for a Merchandising Business. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers: Part 1. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers: Part 2. Part IV: 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 V: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.

20. Corporations: Organization and Capital Stock. 21. Corporations: Taxes, Earnings, Distributions, and the Statement of Retained Earnings. 22. Corporations: Bonds. 23. Statement of Cash Flows.

24. Analysis of Financial Statements. 25. Departmental Accounting. 26. Manufacturing Accounting: The Job Order Cost System. 27. Manufacturing Accounting: The Spreadsheet, Adjustments, and Financial Statements.

Module*. Accounting for a Professional Service Business: The Combination Journal. *available online only.