Fundamentals of accounting : Based on the new Philippine accounting standards / by Rafael M. Lopez, Jr.

Chapter 1. The accountancy profession and its development --2. Accounting and business --3. Rules of debit and credit --4. Identifying and journalizing transactions(1st and 2nd steps of accounting process) --5. Posting to the ledger and trial balance preparation(3rd and 4th steps of the accounting process) --6. Adjusting journal entries(5th step of the accounting process) --7. Worksheet and financial statements(6th and 7th steps of the accounting process) --8. Closing entries and post-closing trial balance(8th and 9th steps of the accounting process) --9. Reversing entries(10th step of the accounting process) --10. Promissory notes --1. Introduction to merchandising business with recognition of the reformed value-added tax(RVAT) --12. Introduction to special journals --13. Payroll --14. Bank accounts and control of cash --15. Interpreting function of accounting.