TY - BOOK AU - Lerner,Joel J. TI - Schaum's Outline of Theory and Problems of Bookkeeping and Accounting T2 - Schaum's outline series SN - 0070375933 (recycled paper) AV - HF5661 .L46 1994 U1 - 657/.076 20 PY - 1994/// CY - New York PB - McGraw-Hill KW - Bookkeeping KW - Problems, exercises, etc KW - Accounting N1 - Spine title: Bookkeeping and accounting; Includes index; Part I: The Bookkeeping Cycle. Assets, Liabilities, and Capital. Debits and Credits: The Double-Entry System. ournalizing and Posting Transactions. Financial Statements. Adjusting and Closing Procedures. Part II: Special Journals, Ledgers, and The Worksheet. Repetitive Transactions--The Sales and Purchases Journal. The Cash Journal. Summarizing and Reporting via the Worksheet. Part III: Merchandising. The Merchandising Company. Costing Merchandise Inventory. Pricing Merchandise. Part IV: Specific Bookkeeping & Accounting Topics. Negotiable Instruments. Controlling Cash. Payroll. Property, Plant and Equipment: Depreciation. Part V: Other Business Organizations. The Partnerships. The Corporation N2 - An ideal key to mastering bookkeeping and accounting essentials, this book also offers practical guidance. It teaches the real-world applications of the concepts discussed via a broad range of 724 answered questions and problems with detailed solutions. Students will also find abundant examples of different types of ledgers and worksheets and how they're used. The exams included, typical of those given at the high school and 2- and 4-year college levels, provide an excellent opportunity to check understanding and boost test performance ER -