Accounting and business transactions,the double- entry system,posting and the trial balance,calculating adjustments and completing the worksheet,preparing financial statements; journalizing and posting adjustments,closing the accounting records,the sales journal and accounts receivable subsidiary ledger,the purchases journal and accounts payable subsidiary ledger,the cash receipts and cash payment journals,cash,adjustments and worksheets for a merchandising firm,financial statements and closing entries for a merchandising firm,payroll: employee earning and deductions,payroll:employer's taxes and reports,accounts receivable and bad debts,notes and interest,inventory,depreciation,amortization and depletion,partenships,corporations:organization and capital stock,corporations: retained earnings and dividends,corporations:bonds payable,departments and branches,statement of cash flows, financial statement analysis,manufacturing accounting,job order cost accounting,process cost accounting (Topical Term)