Wiley Pathways Small Business Accounting
August 2008, ©2009
Part I The Foundation of Accounting
1. Accounting for Your Business 1
2. Mastering Debits and Credits 23
3. Beginning the Accounting Cycle 43
Part II Accounting for a Service Business
4. Journalizing Transactions 61
5. Posting Transactions and Preparing a Trial Balance 83
6. Adjustments and the Worksheet 111
7. Financial Statements and the Closing Process 137
Part III Basic Accounting Procedures
8. Cash, Banking, and Internal Controls 165
9. Employee Payroll and Deductions 193
10. Understanding Payroll Legalities 227
11. Special Journals: Sales and Cash Receipts 261
12. Special Journals: Purchases and Cash Disbursements 293
Part IV Accounting for a Merchandising Business
13. Merchandise Inventory 319
14. Adjustments and the Worksheet for a Merchandising Business 345
15. Financial Statements and the Closing Process for a Merchandising Business 363
Appendix A: Depreciation 385
Appendix B: Income Tax 392
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