Unit One: The Accounting Cycle Ch. 1: Accounting: The Language of Business Ch. 2: Analyzing Business Transactions Ch. 3: Debits and Credits Ch. 4: The General Ledger and the Financial Statements Ch. 5: Adjusting Entries and the Worksheet Ch. 6: Closing Entries and the Postclosing Trial Balance Mini-Practice Set 1: Service Business Accounting Cycle Unit Two: Accounting Systems Ch. 7: Accounting for Merchandise Purchases, Accounts Payable, and Cash Payments Ch. 8: Accounting for Sales, Accounts Receivables, and Cash Receipts Ch. 9: Completing the Worksheet for a Merchandising Business Ch. 10: Completing the Accounting Cycle for a Merchandising Business Ch. 11: Cash and Cash Control Unit Three: Payroll Records and Procedures Ch. 12: Payroll Computations, Records, and Payment Mini-Practice Set 2: Merchandising Account Cycle Glossary Index