http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Starting a proprietorship : changes that affect the accounting equation -- 2. Analyzing transactions into debit and credit parts -- 3. Journalizing transactions -- 4. Posting to a general ledger -- 5. Cash control systems -- 6. Work sheet and adjusting entries for a service business -- 7. Financial statements for a proprietorship -- 8. Recording closing entries and preparing a post-closing trial balance for a service business -- 9. Accounting for purchases and cash payments -- 10. Accounting for sales and cash receipts -- 11. Accounting for transactions using a general journal -- 12. Preparing payroll records -- 13. Accounting for payroll and payroll taxes -- 14. Accounting for uncollectible accounts receivable -- 15. Preparing adjusting entries and a trial balance -- 16. Financial statements and closing entries for a corporation -- 17. Financial statement analysis -- 18. Acquiring capital for growth and development ; 19. Accounting for plant assets, depreciation, and intangible assets -- 20. Accounting for inventory -- 21. Accounting for accruals, deferrals, and reversing entries -- 22. End-of fiscal-period work for a corporation -- 23. Accounting for partnerships -- 24. Recording international and internet sales
Claudia Bienias Gilbertson, Mark W. Lehman, Gebra Harmon Gentene