TY - BOOK AU - Gilbertson, Claudia B., AU - AU - Gentene, Debra H., TI - Fundamentals of accounting / SN - 9789814524162 [newsprint] PY - 2013/// CY - Singapore : PB - Cengage Learning, KW - Accounting. N1 - Includes bibliographical references, glossary, and index.; "Part 1 Accounting for a service business organized as a proprietorship -- Chapter 1 Starting a proprietorship: changes the affect the accounting equation -- Chapter 2 Analyzing transaction into debit and credit parts -- Chapter 3 Journalizing transactions -- Chapter 4 Posting to a general ledger -- Chapter 5 Cash control systems -- Chapter 6 Worksheet for a service business -- Chapter 7 Financial statements for a proprietorship -- Chapter 8 Recording adjusting and a closing entries for a service business -- Part 2 Accounting for a merchandising business organized as a corporation -- Chapter 9 Journalizing purchases and cash payments -- Chapter 10 Journalizing sales and cash receipts using special journals -- Chapter 11 Posting to general and subsidiary ledgers -- Chapter 12 Preparing payroll records -- Chapter 13 Payroll accounting, taxes, and reports -- Chapter 14 Distributing dividends and preparing a work sheet for a merchandising business -- Chapter 15 Financial statements for a corporation -- Part 3 Accounting for a merchandising business organized as a corporation—adjustments and valuation -- Chapter 17 Accounting for uncollectible accounts receivable -- Chapter 18 Accounting a plant assets and depreciation -- Chapter 19 Accounting for inventory -- Chapter 20 Accounting for notes and interest -- Chapter 21 Accounting for accrued revenue and expenses -- Chapter 22 End-of-fiscal-period work for a corporation -- Part 4 Additional accounting procedures -- Chapter 23 Accounting for partnership -- Chapter 24 Recording international and internet sales.; Adult ER -