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Bookkeeping Essentials


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Table of Contents

Preface. Part One The Basics of Bookkeeping. Chapter 1 Bookkeeping Basics. Chapter 2 Chart of Accounts. Chapter 3 General Ledger and Sub-Ledgers. Part Two Daily Activities. Chapter 4 Payroll. Chapter 5 Purchasing and Payments. Chapter 6 Billing and Collections. Chapter 7 Cash Management. Chapter 8 Inventory. Chapter 9 Fixed Assets. Chapter 10 Debt Accounting. Part Three Creating Financial Statements. Chapter 11 The Trial Balance. Chapter 12 Closing the Books. Chapter 13 Balance Sheet. Chapter 14 Income Statement. Part Four Controls. Chapter 15 Budgeting. Chapter 16 Control Systems. Part Five Other Topics. Chapter 17 Record Keeping. Chapter 18 Cost Reduction Opportunities. Appendices. Appendix A Journal Entries. Appendix B Beginning Bookkeeper Checklist. Glossary. About the Author. Index.

About the Author

Steven M. Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and an auditor at Deloitte. He is the author of over forty books primarily targeted toward controllers and their needs. Bragg received a master's degree in finance from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from the University of Maine.

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