Chapter 1 - Starting a Proprietorship
The Accounting in Action
Activities that Change the Accounting Equation
Transactions that Change Owner's Equity
Chapter 2 - Debit and Credit Parts
Using T Accounts
Transactions that Affect Accounts
Transactions that Affect Owner's Equity
Chapter 3 - Journalizing Transactions
Source Documents/General Journal
Prepaid Insurance & Supplies
Owner's Equity & Asset Accounts
Starting A New Journal Page
Chapter 4 - Posting to a General Ledger
Chart of Accounts
General Journal & General Ledger
Correcting Entries-Posting
Chapter 5 - Cash Control System
Checking Accounts
Bank Reconciliation
Dishonored Checks
Petty Cash
Chapter 6 - Work Sheet & Adjusting Entries
Creating a Work Sheet
Planning Adjusting Entries
Completing Work Sheet
Journalizing & Posting Entries
Chapter 7 - Financial Statements for a Proprietorship
Preparing an Income Statement
Preparing a Balance Sheet
Chapter 8 - Closing Entries & Post Closing
Recording Closing Entries
Preparing a Post-Closing Trial Balance
Chapter 9 - Accounting for Purchases & Cash Payments
Subsidiary Ledgers & Controlling Acct.
Merchandise Purchases
Purchases Journal
Cash Payments
Cash Payments Journal
Chapter 10 - Accounting for Sales & Cash Receipts
Sales on Account
Sales Journal
Cash & Credit Card Sales
Cash Receipts Journal
Chapter 11 - Accounting for Transactions Using a General Journal
Purchases Transactions Using a General Journal
Recording Sales