Simplified Accounting Handbook

  • Cover Page,About the Author,Preface
Chapter 1: Introduction 
Chapter 2: Misperceptions about Accounting (and Accountants) 
Chapter 3: What is Accounting 
 •Early History of Accounting 
 •Differentiating Accounting from Bookkeeping 
 •Accounting: an Art or Science? 
Chapter 4: The Golden Rules of Accounting 
Chapter 5: Double-Entry Bookkeeping 
Chapter 6: Cash Basis vs. Accrual Accounting Method 
Chapter 7: Books of Accounts 
 •Journals & Ledgers 
 •Chart of Accounts 
 •Accounting Cycle 
 •Techniques in making Journal Entries 
Chapter 8: Financial Statements in General 
Chapter 9: Income Statement 
Chapter 10: Balance Sheet 
Chapter 11: Cash Flow Statement 
Chapter 12: The Importance of Financial Statements 
Chapter 13: Financial Performance Analyses & Ratios 
Chapter 14: ANNEXES 
•A Condensed Simulation of Journal Ledger Entries
•B Pro-forma Income Statement
•C Pro-forma Balance Sheet
•D Pro-forma Cash Flow Statement
•E Sample of Chart of Accounts