Practicum for Principles of Accounting I (Basic Accounting Process) introduces the basic process of accounting. It is an appropriate material for students in enhancing their understanding about the real world of work. The topics are divided into module to simplify the learning process. This book guides the accounting students to master the basics of financial statements preparation for future career or employment. It is an in-depth application of theories learned from the classroom. Thus, this helps the accounting student to have a strong foundation on accounting.

There are different modules prepared for the accounting students to finish.

Each module is designed to help the students more clearly understand the basic accounting process learned in the classroom. To understand the process of accounting, each student must be able to answer the given problem. These problems will enhance the skill of the student. Students focus on the skills of recording, reporting, presenting financial information.

This practicum material is designed for one (1) semester. It covers the nature of accounting and its related accounts, the accounting equation and the rules of debit and credit, the basic process in recording transactions, the accounting cycle, and accounting for servicing business.

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Table Of Contents
Module 1. The Nature of Accounting and Its Related Accounts
     Problem 1-1 General Journal, Subsidiary Ledger, and General Ledger
     Problem 1-2 Accountable Economic Transactions
     Problem 1-3 Identify Assets, Liabilities and Owner’s Equity
     Problem 1-4 Classification of Accounts
     Problem 1-5 Classification of Accounts
     Problem 1-6 T – Accounts
Module 2. The Accounting Equation and The Rules Of Debit and Credit
     Problem 2-1 Multiple Choice
     Problem 2-2 Accounting Equation
     Problem 2-3 Accounting Equation
     Problem 2-4 Accounting Equation
     Problem 2-5 Accounting Equation
     Problem 2-6 Accounting Equation
Module 3. The Basic Process In Recording Transactions
     Problem 3 – 1 Analyzing Accounting Transaction
     Problem 3 – 2 Analyzing Accounting Transaction
     Problem 3 – 3 Analyzing Accounting Transaction
     Problem 3-4 Identifying Transaction Documents
     Problem 3-5 Identifying Transaction Documents
     Problem 3-6 Recording To The General Journal And Posting To The
     Problem 3-7 Recording and Posting Transactions
Module 4  The accounting cycle  Module 4  The accounting cycle
     Problem 4-1 Preparation of Working Paper
     Problem 4-2 Accounting Cycle
     Problem 4-3 Journal Entries and Working Paper
     Problem 4-4 Analysis Of Trial Balance
Module 5 Accounting For Servicing Business
     Problem 5-1 Classification of Accounts for Servicing Business
     Problem 5-2 Journal Entries And T – Accounts
     Problem 5-3 T – Accounts And Trial Balance
     Problem 5-4 Financial Statements
     Problem 5-5 Comprehensive Problem
Bibliography
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