Index
Introduction 
Accounts 
Types of Accounts 
Interrelation of Accounts 
Debits and Credits 
Financial Statements 
Balance Sheet 
Income Statements 
Journals and Subledgers 
General Ledger 
Posting to the General Ledger 
Cash Receipts and Cash Payments Journals 
Sales and Purchases Journals 
Accounts Receivable and Accounts Payable Subledgers 
Posting to the subledgers 
Flow Summary 
Bank Reconciliations 
Adjusting Journal Entries 
Accruals