Fundamentals of accounting: Simplified conceptual and procedural approach - Lopez, Rafael M. Jr. (Davao City : RM Lopez Jr., Publishing., 2002)
Chapter 1. Importance of accounting in business --2. Accounting and business transactions and the rules of debit and credit in accounting --3. Journalizing(the first step of the accounting process) --4. Posting to the ledger and trial balance preparation(the second and third steps of the accounting process) --5. Worksheet and financial statements(the 5th and 6th steps of the accounting process) --6. Closing entries and post-closing trial balance(the 7th and 8th steps of the accounting process) --7. Controlling accounts and subsidiary ledgers --8. Promissory notes --9. Adjusting entries(the fourth step of the accounting process) --10. Reversing entries(the ninth and last step of the accounting process) --11. Buying and selling activities --12. Special journals/accounting process --13. Payroll --14. Bank accounts and control of cash --15. Interpreting function of accounting.
Keywords: Accounting