[Finance - Accounting] Account management - Simply Accounting (1998)
ContentsChapter 1: Listing the Things a Business Owns and
Owes
Starting a Business .............................................................1–1
Chapter 2: The Balance Sheet
Assets, Liabilities and Equity....................................................2–1
Changes in Assets, Liabilities and Equity.........................................2–2
Chapter 3: Changes in Equity
Changes Caused by Withdrawals................................................3–1
Changes Caused by Earnings....................................................3–1
Chapter 4: Recording How Earnings Were Made
Revenues and Expenses ........................................................4–1
When to Record Revenues and Expenses .........................................4–3
Chapter 5: Recording Changes to the Balance
Sheet
Recording Transactions.........................................................5–1
Debits and Credits .............................................................5–4
Debits and Credits on the Balance Sheet ......................................5–7
Revenues and Expenses.....................................................5–8
iv Simply Accounting
Chapter 6: A Separate Income Statement
Why and How ................................................................ 6–1
Debits and Credits Affect Both Statements ....................................... 6–2
Chapter 7: The Journal
Why and How ................................................................ 7–1
National Construction's Journal................................................. 7–3
Chapter 8: The Ledger
Why and How ................................................................ 8–1
Posting ....................................................................... 8–2
Chapter 9: Manual Accounting Systems
Chapter 10: Classified Financial Statements
The Balance Sheet ............................................................ 10–1
Assets ................................................................... 10–1
Liabilities ................................................................ 10–2
Equity ................................................................... 10–2
The Income Statement ........................................................ 10–3
Revenues................................................................. 10–4
Expenses ................................................................. 10–4
Net Income............................................................... 10–4
Chapter 11: Adjusting Entries
When and Why............................................................... 11–1
Prepaid Expenses............................................................. 11–2
Accounting Manual v
Use of Supplies ...............................................................11–3
Bad Debts ....................................................................11–3
Depreciation..................................................................11–4
Accrued Expenses.............................................................11–5
Accrued Revenues ............................................................11–7
Chapter 12: The Finished Financial Statements
Chapter 13: Starting the Next Accounting Period
Closing the Books .............................................................13–1
Opening the Books ............................................................13–3
Chapter 14: Summary of Financial Statement
Preparation
Chapter 15: Other Types of Legal Organizations
Partnerships ..................................................................15–1
Corporations .................................................................15–3
Chapter 16: Subsidiary Ledgers
Why and How................................................................16–1
Accounts Receivable ..........................................................16–2
Accounts Payable .............................................................16–2
Payroll .......................................................................16–3
Inventory.....................................................................16–3
vi Simply Accounting
Chapter 17: Open Invoice Accounting for
Payables and Receivables
Late Payment Charges ........................................................ 17–1
Discounts .................................................................... 17–1
Bad Debts.................................................................... 17–2
Prepayments ................................................................. 17–3
There are 21 chapters in this ebook which will give you basic knowledge of accounting. Materials of ACCPAC INTERNATIONAL.
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