PRINCIPLES OF ACCOUNTING I Acct.

201
DEGREE PROGRAMME

Table of Contents
Page

BLOCK I. STRUCTURE OF ACCOUNTING

Unit 1. Introduction to Accounting 1
Unit 2. The Accounting Cycle 35
Unit 3. Accounting for Merchandising Business 64
Unit 4. Accruals and Deferrals 97

BLOCK II. ACCOUNTING CONTROL SYSTEMS

Unit 5.Accounting System 118

Unit 6. Internal Control 133

BLOCK III. ACCOUNTING FOR CURRENT ASSETS

Unit 7. Cash 140

Unit 8. Accounting For Receivables 154