Meaning and purpose of accounting -- The balance sheet -- The income statement -- Accounts and the trial balance -- The work sheet and the accounting statements -- Bookkeeping procedures -- Credit transactions -- Special journals -- Special ledgers -- Valuation accounts -- Accrued and defferred items -- The periodic summary -- Business papers -- Accounting procedures -- The voucher system -- Partnership formation and operation -- Partnership dissolution -- Corporation proprietorship -- Corporation accounts and records -- Corporation surplus -- Corporation stocks and bonds -- Departmental accounting -- Branch accounting -- Accounting for manufacturing -- Cost accounting - jpb order -- Cost accounting-departmental overhead -- Process costs in manufacturing and selling -- Budgets -- Analysis and interpretation of financial statements -- Supplementary statements -- Consolidated statements

1. Accounting