Contents Accounting as a career: Accounting careers -- Accounting for a service business organized as a partnership: Starting a proprietorship -- Starting a proprietorship- Changes that affect owner's equity-- Analyzing transactions into debit and credit parts -- Recording transactions in a general journal --Posting from a general journal o a general ledger -- Cash control systems -- Worksheet for a service business -- Financial statements for a proprietorship -- Recording adjusting and closing entries for a service business -- Accounting for a merchandising business organized as a partnership: journalizing purchases and cash payments using special journals -- journalizing sales and cash receipts using special journals -- Posting to general and subsidiary ledgers -- Preparing payroll records -- Payroll accounting, taxes and reports -- Worksheet for a merchandising business -- Financial statements for partnership -- Recording adjusting and closing entries for a partnership -- Accounting for a merchandising business organized as a corporation: Recording purchases and cash payments -- Recording sales and cash receipts -- Accounting for uncollectible accounts receivable -- Accounting for plant assets and depreciation -- Accounting for inventory -- Accounting for notes and interest -- Accounting for accrued and preparing revenue and expenses -- Distributing dividends and preparing a worksheet for a corporation -- Financial statements and end-of fiscal-period entries for a corporation -- The legal environment of a business: Forming and dissolving business organizations --