TY  - BOOK
AU  - Ralph Eugene Smith
AU  - Rick Birney
TI  - Financial accounting basics : : accounting data processing cycle and accounting for a merchandising firm
SN  - 9780070592322
SN  - 007059232
AV  - HF5635 
PY  - 1995///
CY  - New York
PB  -  McGraw-Hill, 
KW  - Financial accounting
N1  - 1. The accounting equation 
2. Analyzing business transactions
3. Transaction analysis: Debit and credit rules 
4. Recording transactions in the general journal and posting to the general ledger
5. Accrual basics and cash basis methods of accounting 
6. Preparing adjusting entries 
7. Preparation of a worksheet and completion of the accounting data processing cycle-Service firm 
8. An alternative method of recording deferrals and preparing reversing entries 
9. Accounting for merchandising operations-perpetual inventory system 
10. Accounting for merchandising operations-periodic inventory system 
11. Subsidiary ledgers and special journals
12. Inventory costing methods
ER  -