http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
based on Schaum's outline of theory and problems of bookkeeping and accounting, third edition, by Joel J. Lerner
Assets, liabilities, and capital -- Debits and credits : the double-entry system -- Journalizing and posting transactions -- Financial statements -- Adjusting and closing procedures -- Repetitive transactions - the sale and the purchases journals -- The cash journal -- Summarizing and reporting via the worksheet -- The merchandising company -- Costing merchandise inventory -- Pricing merchandise -- Negotiable instruments -- Controlling cash -- Payroll -- Property, plant, and equipment : depreciation -- The partnership -- The corporation.
abridgement editors, Daniel L. Fulks and Michael K. Staton.
Electronic reproduction. Boulder, Colo. : NetLibrary, 2004. Available via World Wide Web. Access may be limited to NetLibrary affiliated libraries.
Schaum's outline of theory and problems of bookkeeping and accounting