FIRST PRINCIPLES OF ACCOUNTING

by JAMES R. BRYCE
1st ed., March 1983, 197 pages, $15.95 
ISBN 978-0-89641-115-9

 

This text is designed to clearly define the first principles of accounting in a simple and straight-forward manner. Various accounting principles have been broken down into smaller "chunks." Each chapter deals with a separate accounting concept. As the student proceeds through the book, she will work problems that utilize concepts found in previous chapters.

Contents

Introduction

Chapter 1: THE ACCOUNTING EQUATION

Chapter 2: DEBITS AND CREDITS

Chapter 3: TEMPORARY CAPITAL ACCOUNTS

Chapter 4: JOURNAL AND LEDGER

Chapter 5: INVENTORIES

Chapter 6: ACCRUALS AND DEFERRALS

Chapter 7: ADJUSTMENTS

Chapter 8: THE WORK SHEET

Chapter 9: THE FINANCIAL STATEMENTS

Chapter 10: CLOSING THE ACCOUNTS

Chapter 11: THE ACCOUNTING CYCLE AND OVERVIEW

Chapter 12: SPECIAL JOURNALS

Chapter 13: SUBSIDIARY LEDGERS

About the Author

James R. Bryce is currently Associate Professor of Business and Economics at Del Mar University. After receiving a BBA in Accounting from Midwestern University, he became involved in the retailing business and later real estate and general contracting. He graduated from Texas Christian University in 1964 with a Masters in Economics and has taught at Midwestern University and The University of Texas at Arlington.