The Accounting Cycle, a Debit and Credit Approach is a debit and credit approach to accounting for a merchandising company.

The Accounting Cycle A Debit and Credit Approach
Table of Contents
		Overview of the Accounting Cycle	i
		Accounting Principles	ii
	Unit		Page
	1	The Accounting Equation	2
	2	Recording Transactions	8
	3	Cash Versus Accrual Accounting	16
	4	Adjustments, Worksheets, and Statements	18
	5	Completing the Accounting Cycle	24
	6	Merchandising	30
	7	Accounting Systems	36
		Complete Solutions to the Practice Sets and Quick Questions	A4
		Understanding Journal Entries	A40