Recording transactions of a service company (Sole Proprietorship)

Below is the outline provided by CMO3 S2007 in recording transactions of a service company of a sole proprietorship 

4.    Recording transactions of a service company (Sole Proprietorship)

4.1   Double-entry accounting and accounting systems:  Florentine vs Venetian approach to reporting, Savory and Napoleonic Commercial code, and Schmalenback

4.2   The account and T-account

4.3   Rules of debit and credit

4.4   Chart of accounts and normal balances of an account

4.5   Recording in two-column journal (initial investment by owner, changes in assets, liabilities and capital, changes in income and expenses, withdrawals of owners)

4.6   Posting to the ledger

4.7   Preparing the trial balance
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Though there's already an outline provided, again, I made my own re-grouping of topics.

Part 1 - Double-Entry Bookkeeping Concepts
Part 1 is basically an introduction of double-entry bookkeeping or accrual model bookkeeping.

• What is double-entry bookkeeping or accrual model bookkeeping?
• Double-Entry Bookkeeping Accounting Systems and its evolution.
• The General Journal, journalizing and journal entries 
• What is meant by account and account titles?
• What are the rules of debit and credit?
• What is meant by Chart of Accounts?  
• What are the normal balances of accounts?
• How to analyze and journalize business transactions and events
• The T-Account and the General Ledger

Part 2 - Service Business of a Sole Proprietorship

• Nature of a Service or Servicing Business
• Bookkeeping and Accounting a Service Business of a Sole Proprietorship

• Overview : Illustrative business transactions examples, and their transaction analysis, effects on accounting equation and the accounting entry in T-Accounts

• Information Needed in Starting Bookkeeping

• Business transactions of a Service Business and Journalizing the transactions in a two-column journal or general journal 

• Posting the General Journal entries to General Ledger and T-Account 

• Preparing the Trial Balance