notetaking. Our Essential ClassNotes products provide study notes that are specific and concrete. Review questions and classroom discussion topics are also included to make sure students are truly involved in the ideas and information being presented. Below shows the TOC of the book: CONTENT UPDATES 3 ABOUT THIS BOOK 3 US ACCOUNTING ENVIRONMENT 4 PRINCIPLES AND STANDARDS 4 IFRS AND IAS 7 THE ACCRUAL PRINCIPLE 9 THE HISTORICAL COST PRINCIPLE 11 THE CONSISTENCY PRINCIPLE 12 THE PRUDENCE PRINCIPLE 13 THE MATERIALITY PRINCIPLE 14 THE MATCHING PRINCIPLE, THE TRIAL BALANCE AND THE RELATED ADJUSTMENTS 15 THE SEPARATE LEGAL ENTITY CONCEPT 19 THE CONSERVATIVE PRINCIPLE 20 THE GOING CONCERN CONCEPT 21 THE ACCOUNTING EQUATION 22 CHAPTER REVIEW QUESTIONS AND ANSWERS 23 BASIC CONCEPTS ON BOOKKEEPING 27 BOOKKEEPING METHODS 27 THE BOOKKEEPING CYCLE 29 DEBITS AND CREDITS 30 RECORDING AND POSTING TRANSACTIONS 35 GENERAL LEDGER VS GENERAL JOURNAL 38 TRIAL BALANCE AND THE NEEDS/PATTERNS OF ADJUSTMENT 41 TRIAL BALANCE AND THE CORRECTION OF ERRORS 43 BANK RECONCILIATION 46 CLOSING JOURNAL ENTRIES 51 SOURCE DOCUMENTS 53 PAYROLL ACCOUNTING 54 PROCESSING TRAVEL EXPENSES REIMBURSEMENT 64 CHAPTER REVIEW QUESTIONS AND ANSWERS 68 Students with low vision often prefer text materials in large print, which makes the text less painful to read. This book uses the font Garamond with a size of 20. Feel free to let us know any comments you have regarding the format of this enlarged print setting. We can be reached at [email protected].

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