TY - BOOK AU - Arganda, Amelia M. AU - Cardenas-Atis, Teresa ;Del Rosario, Bernardo G., Jr. TI - Accounting principles 2 SN - 9710862855 AV - HF 5635 .A68 2002 PY - 2002/// CY - Mandaluyong City, Philippines PB - National Book Store KW - ACCOUNTING N1 - 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 N2 - The text is so designed in a procedural approach. The use of special journals and subsidiary ledgers are also discussed in detail ER -