1. Accounting Concepts and Procedures
2. Debits and Credits: Analyzing and Recording Business Transactions
3. Beginning the Accounting Cycle
4. The Accounting Cycle Continued
   • 4A. Appendix: Depreciation
5. The Accounting Cycle Completed
6. Banking Procedures and Control of Cash
7. Calculating Pay and Recording Payroll Taxes: The Beginning of the Payroll Process
8. Paying the Payroll, Depositing Payroll Taxes, and Filing the Required Quarterly and Annual Tax Forms: The Conclusion of the Payroll Process
9. Sales and Cash Receipts in a Perpetual Inventory System
10. Purchases and Cash Payments in a Perpetual Inventory System
11. Preparing a Worksheet for a Merchandise Company Using the Perpetual Method
12. Completion of the Accounting Cycle for a Merchandise Company Using the Perpetual Inventory Method
    • 12A. Appendix: Accounting for Merchandise Inventory Using the Periodic Method of Inventory Valuation

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