Clear and Simple Guide to Bookkeeping
An invaluable sourcebook for the novice or the professional, for on-the-job or personal use, this step-by-step guide to bookkeeping explains every procedure carefully, without unnecessary jargon.
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Nature of Bookkeeping
Assets Liabilities and Proprietorship
Fundamental Accounting Equation
27 other sections not shown
account is debited accounting equation accounts payable controlling accounts payable ledger accounts receivable controlling accounts receivable ledger adjusting entries bank statement bill bookkeeper capital account cash account cash credit column cash debit column cash discount cash payments journal cash receipts journal chart of accounts check number check stub closing inventory combination journal count credit balance credit memo creditor customer's account debit balance debit or credit debits and credits decrease double line drawing account example expense account firm Harry Jones income account increase individual accounts invoice jour journal entry ledger account liability account listed loss summary account merchandise inventory month multi-columnar journal notes payable notes receivable payable controlling account payroll petty cash fund profit and loss promissory note proprietorship account purchases journal receivable controlling account recorded rent expense returns and allowances salary expense sales account sales journal sales returns special journal TEST YOURSELF Chapter trial balance written