TY - BOOK AU - Larson,Kermit D. AU - Chiappetta,Barbara TI - Fundamental accounting principles SN - 9780729536486 AV - HF5635 .C58 1996 PY - 1996/// CY - Chicago PB - Irwin KW - Accounting N1 - Includes bibliographical references and index; Accounting: Its foundations -- The accounting equation -- Transactions, general journals and double entry processing -- Transactions, specialized journals and double entry processing -- Separate ledgers for accounts receivable and accounts payable -- Journals and ledgers for special transactions -- The general ledger and financial reports -- Matching expense and revenue to the accounting period -- The 10-column worksheet -- Advanced management reports and correction of errors -- Management controls over cash -- Depreciation of non-current assets -- Payroll preparation and accounting entries -- Cash accounting: The simplified tax system ER -