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College Resource Center : Computerized Accounting : General Resources : Study Aids-Accounting Concepts

Study Aids-Accounting Concepts

Below are some illustrations that may help you to understand the traditional accounting concepts that underlie much of computerized accounting. These illustrations are from Paradigm College Accounting, 4/e by Dansby, Kaliski, and Lawrence.

Note: You will need Adobe Acrobat to view these illustrations. To download Acrobat for free, click here.

The Expanded Accounting Equation

Total Debits = Total Credits

Steps in the Accounting Cycle for a Service Business

Steps in the Accounting Cycle for a Merchandising Business

Summary of Merchandising Transactions


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