Accounting principles 2 : textbook workbook /
Amelia M. Arganda and Carmen Herrero
- FOURTH EDITION
- Mandaluyong City, Philippines : National Book Store, c2007
- ix, 300 pages ; 25 cm.
CHAPTER 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 and 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. Each phase of a merchandising concern - purchasing, selling, receiving and disposing of cash is discussed separately by chapters.