Accounting principles 2 /
Amelia M. Arganda andTeresa Cardenas-Atis
- THIRD EDITION
- Mandaluyong City, Philippines : National Book Store, c2002
- 85 pages ; 25 cm.
1. Merchandising concern -- 2. Purchase of Merchandise and other assets -- 3. Sale of merchandise and other assets -- 4. Payment of accounts and expenses -- 5. Collection of receivables and other income -- 6. Special journals and subsidiary ledgers -- 7. Trial balance. 8-column worksheet -- 8. Adjusting entries and 12-column worksheet -- 9. Financial statements.
The text is so designed in a procedural approach. The use of special journals and subsidiary ledgers are also discussed in detail.