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Chapter 1 Accounting Definition 1

1.1 The Post of Accounting 1

1.2 Accounting Definition 3

Chapter 2 Accounting Equation 5

2.1 Family Financial Planning 5

2.2 Accounting Equation 7

Chapter 3 Business Transactions and Accounting Equation 11

3.1 Managing Your Money 11

3.2 Business Transactions and Accounting Equation 15

Chapter 4 Double-Entry System:Debits and Credits 22

4.1 Planning for a New Mobile Phone 22

4.2 Double-Entry System:Debits and Credits 24

Chapter 5 Journalizing and Posting Transactions 34

5.1 Banks and Credit Cards 34

5.2 Journalizing and Posting Transactions 39

Chapter 6 Basic Financial Statement 45

6.1 Scholarships 45

6.2 Basic Financial Statement 48

Chapter 7 The Accounting Cycle 52

7.1 Mother's Day 52

7.2 The Accounting Cycle 54

Chapter 8 Accounting for a Typical Operating Cycle(1) 58

8.1 The Stock Market 58

8.2 Accounting for a Typical Operating Cycle(1) 61

Chapter 9 Accounting for a Typical Operating Cycle(2) 70

9.1 Getting into the Stock Market 70

9.2 Accounting for a Typical Operating Cycle(2) 72