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The Maps Book Table of Contents |
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Business Entities -
Proprietorship, Partnership, Corporation |
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Foundation Equation
- A = L + E
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Assets - What are they? |
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Liability Characteristics & Owner's
Equity |
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Generally Accepted Accounting
Principles |
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Financial Strength
- Current Ratio, Quick Ratio, Profit Margin, Debt Ratio, etc. |
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All Bookkeeping Rules and Debits and Credits - Up and Down Maps |
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Financial Transactions
- Only 5 kinds - How to make Journal Entries |
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Creating Journal
Entries for Transactions - The key words |
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T Accounts |
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Financial Statements
- What they tell you |
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Owner's Equity Statement
- Building it step by step |
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Classified Balance Sheet - Building it step by step |
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Multi-Step Income
Statement - Building it step by step |
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Cost of Goods Sold
- Building it step by step |
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Adjusting Entries -
Accruals and adjustments for time passing |
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The Worksheet - what the columns mean and how each is completed |
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Closing Entries
- why and how step by step |
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Petty Cash -
Establish the fund, reimburse, and increase or decrease the fund |
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Which Journal to Use?
How to decide exactly |
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Post the Journals
- posting the GJ, SJ, PJ, CDJ, CRJ and subsidiary ledgers |
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Credit Purchases, Returns & Allowances
- calculations and journal entries |
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Credit Sales, Returns & Allowances-
calculations and journal entries |
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Internal Control
- what to control and why and what happens if you don't |
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Bank Reconciliation - how to: start it, decide what goes where, and complete it |
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Bank Reconciliation Journal
Entry - how to do it from the bank reconciliation |
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Inventory - Perpetual
and Periodic - concepts and bookkeeping entries |
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Memory Triggers & Shortcuts - keeping the columns straight |