The bookkeeping cycle. Assets, liabilities, and owner's equity ; Owner's equity accounts ; Recording transactions in a general journal ; The general ledger and trial balance ; Adjusting entries ; Financial statements ; Closing entries
Bookkeeping in a business. Cash and the petty cash fund ; The purchases journal ; Cash disbursements journal ; The sales journal ; Cash receipts journal ; Discounts and returns ; The month-end process for a retailer ; Computerized bookkeeping.
