Contents: Starting a proprietorship: changes that affect owner's equity -- Analyzing transaction into debit and credit parts -- Journalizing transactions -- Posting to a general ledger -- Cash control systems -- Work sheet for a service business -- Financial statements for a proprietorship -- Recording adjusting and closing entries for a service business -- Journalizing purchases and cash receipts -- Posting to general and subsidiary ledgers -- Preparing payroll records -- Payroll accounting, taxes, and reports -- Work sheet for a merchandising business -- Financial statements for a corporation -- Recording adjusting and closing entries for a corporation -- Accounting for uncollectible accounts receivable -- Accounting for plant assets and depreciation -- Accounting for inventory -- Accounting for notes and interest -- Accounting for accrued revenue and expenses -- End-of-fiscal-period work for a corporation -- Accounting for partnerships -- Recording international sales and electronic transactions --