http://swrc.ontoware.org/ontology#Misc BMG 205/05 Business Accounting I course guide en Business accounting Accounting cycle Merchandising operations and inventory accounts Cash and internal control Receivables and payables Wawasan Open University Business Account This course guide introduces to the basic building blocks and major component of financial reporting - the end product of accounting - and to the context within which accounting operates. Unit 2 deals with transactions analysis and recording, double entry accounting, ledger, chart of accounts, processing of transactions and trial balance of which examples are illustrated. Unit 3 focuses on accounting for merchandising operations i.e. merchandising activities. Unit 4 designed to acquaint learner with practical knowledge of cash and internal control. The last unit covers the receivables and payables. Printed Wawasan Open University