Chapter one. Introduction --Two. The accounting equation --Three. Debit and credit --Four. Journalizing and posting --Five. Simple work sheet and simple financial statements --Six. Merchandising accounts --Seven Division of journal into special books of original entry --Eight. controlling accounts and division of the ledger --Nine. Negotiable instruments --Ten. Checking accounts --Eleven. Columnar books of original entry --Twelve. Adjusting, closing, and reversing entries.