Bookkeeping the Easy Way

Front Cover
Barron's Educational Series, Jan 1, 1999 - Business & Economics - 328 pages
2 Reviews
This updated edition presents a simplified, step-by-step approach to bookkeeping principles for beginners. The book also concentrates on instructing owners of small businesses who keep their own records. Chapters demonstrate use of financial statements, the ledger, the two-column general journal, and various other journals. Instruction includes true-to-life bookkeeping problems with answers.
  

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Contents

Business Transactions and Changes in
9
The Balance Sheet
15
The Ledger
23
Owners Equity Accounts
31
TwoColumn General Journal
39
Posting the General Journal
45
The Trial Balance and Work Sheet
55
Financial Statements
63
Cash Disbursements Journal
129
Sales of Merchandise
137
Cash Receipts Journal
147
General Journal FourColumn Format
159
EightColumn Work Sheet
171
Financial Statements
183
Adjusting and Closing the General Ledger
197
Using a Combination Journal
207

Closing the Ledger
73
Cash Systems Checking Accounts
91
The Petty Cash Fund
101
Purchases of Merchandise
119
Answers
231
Index
326
Copyright

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About the author (1999)

Kravitz, former Business Education Chairman, Mineola High School, Mineola, New York.

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