Ebook: Schaum's Outline of Bookkeeping and Accounting

Preface; Part I: The Bookkeeping Cycle; Chapter 1 Assets, Liabilities, and Capital; 1.1 Nature of Bookkeeping and Accounting; 1.2 Basic Elements of Financial Position: The Accounting Equation; Chapter 2 Debits and Credits: The Double-Entry System; 2.1 Introduction; 2.2 The Account; 2.3 Debits and Credits; 2.4 The Ledger; 2.5 The Chart of Accounts; 2.6 The Trial Balance; Chapter 3 Journalizing and Posting Transactions; 3.1 Introduction; 3.2 The Journal; 3.3 Journalizing; 3.4 Posting; Chapter 4 Financial Statements; 4.1 Introduction; 4.2 Income Statement.