OverviewPART I: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 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. RA 1 Part A: An Accounting Cycle for a Proprietorship: Journalizing and Posting Transactions. 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. RA1 Part B: An Accounting Cycle for a Proprietorship: End-of-Fiscal-Period Work. Simulation: Red Carpet Events. PART II: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Accounting for Purchases and Cash Payments. 10. Accounting for Sales and Cash Receipts. 11. Transactions Journalized on a General Journal. 12. Preparing Payroll Records. 13. Accounting for Payroll and Payroll Taxes. RA2 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 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. RA2 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation: Authentic Threads. PART III: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGNAIZED AS A CORPORATION ADJUSTMENTS AND VALIDATION. 18. Acquiring Capital for Growth and Development. 19. Accounting for Plant Assets, Depreciation, and Intangible Assets. 20. Accounting for Inventory. RA3 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 21. Accounting for Accruals, Deferrals, and Reversing Entries. 22. End-of-Fiscal-Period Work for a Corporation. RA3 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation: Digital Diversions. PART IV: ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. Bonus Chapter 25. 21st Century Skills. Appendix A: Accounting Concepts. Appendix B: Analyzing Nike's Financial Statements. Appendix C: 21st Century Communication Skills for Accountants. Appendix D: Answers to Audit Your Understanding. English Glossary Spanish Glossary Features Index.