This book is suitable for undergraduate and first year graduate courses in accounting. The text covers complete accounting cycle from recognition, analysis and entry of financial transactions to production of the end product-a set of financial statements. Journal entries, ledger, depreciation, adjusting entries, closing entries, merchandising, bad debts loss, bank statement reconciliation, payroll, corporations, etc. are topics covered in this comprehensive text. A small business ledger accounts index is included to make analysis of transactions easier and more efficient.
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