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              <image:caption>Accounting E-book</image:caption>
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            </image:image>
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            </image:image>
            <image:image>
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            </image:image>
            <image:image>
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            </image:image>
            <image:image>
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              <image:caption>Accrual Basis of Accounting</image:caption>
            </image:image>
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      <url>
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              <image:caption>Basic accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Accrued_Income2DC2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Accrued_Income2DC1_500.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-adjusting-entry-preparation-manufacturing-business-.html</loc>
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              <image:caption>Ethiopian rock church</image:caption>
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      </url>
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            </image:image>
      </url>
      <url>
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            </image:image>
      </url>
      <url>
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            <image:image>
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              <image:caption>Accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Asset_example1_500.jpg</image:loc>
              <image:caption>Asset Analysis</image:caption>
            </image:image>
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      <url>
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              <image:caption>Asset analysis</image:caption>
            </image:image>
            <image:image>
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            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Asset_exampleDC2_500.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-assets-capital-and-drawings-.html</loc>
            <lastmod>2012-01-29T20:27:36-05:00</lastmod>
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            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-assets-minus-liabilities-equals-equity-.html</loc>
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              <image:caption>South Carolina Drayton Plantation</image:caption>
            </image:image>
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      <url>
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            <lastmod>2010-03-18T22:38:44-04:00</lastmod>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-balance-cf-balance-bf-stands-for-.html</loc>
            <lastmod>2011-02-24T15:46:30-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-balance-sheet-categories-question-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/balance-sheet-categories-question-21578207.jpg</image:loc>
              <image:caption>Pakistan supporter</image:caption>
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      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-balance-sheet-equation-exercise-.html</loc>
            <lastmod>2012-01-29T20:34:04-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/balance-sheet-example.html</loc>
            <lastmod>2010-12-26T14:14:55-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balance_sheet4_450.jpg</image:loc>
              <image:caption>Balance sheet example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balance_sheet3_450.jpg</image:loc>
              <image:caption>Trial balance example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balance_sheet1_450.jpg</image:loc>
              <image:caption>balance sheet example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Photographer_120.jpg</image:loc>
              <image:caption>Snapshot</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balance_sheet5_450.jpg</image:loc>
              <image:caption>Financial position example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balance_sheet2_450.jpg</image:loc>
              <image:caption>Accounting equation</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/balance-sheet-for-georges-catering.html</loc>
            <lastmod>2010-07-23T00:05:01-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-balance-sheet-question-.html</loc>
            <lastmod>2011-05-11T22:11:32-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-balancing-a-t-account-.html</loc>
            <lastmod>2010-12-02T21:22:56-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/Balancing-T-Accounts.html</loc>
            <lastmod>2011-01-15T23:37:02-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts6_550.jpg</image:loc>
              <image:caption>Closing balance</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts7_500.jpg</image:loc>
              <image:caption>Bank journals</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts10_550.jpg</image:loc>
              <image:caption>Journal ledger folio</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts1_550.jpg</image:loc>
              <image:caption>Bank T-account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts2_550.jpg</image:loc>
              <image:caption>Bank T account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts4_550.jpg</image:loc>
              <image:caption>Bank T account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts3_550.jpg</image:loc>
              <image:caption>Bank T-account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts8_550.jpg</image:loc>
              <image:caption>Loan T account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts9_550.jpg</image:loc>
              <image:caption>Expense T account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Balancing_T-accounts5_550.jpg</image:loc>
              <image:caption>Bank TAccount</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-bank-reconciliation-.html</loc>
            <lastmod>2010-12-16T16:03:59-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-bank-reconciliation-process-and-calculating-cost-of-sales-.html</loc>
            <lastmod>2010-12-21T21:35:58-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-book.html</loc>
            <lastmod>2011-09-18T15:56:56-04:00</lastmod>
            <priority>0.92</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_250.jpg</image:loc>
              <image:caption>basic accounting book</image:caption>
            </image:image>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-concepts.html</loc>
            <lastmod>2011-01-16T01:58:36-05:00</lastmod>
            <priority>0.94</priority>
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              <image:caption>Failure</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/4_color_books_simple_and_little_man_waving_300.jpg</image:loc>
              <image:caption>Accounting student and textbooks</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-equation.html</loc>
            <lastmod>2011-01-16T02:16:47-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/balance_150.jpg</image:loc>
              <image:caption>Balance in accounting</image:caption>
            </image:image>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-journal-entries.html</loc>
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            <priority>0.7</priority>
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              <image:loc>http://www.accounting-basics-for-students.com/images/Journals1_500.jpg</image:loc>
              <image:caption>Journals</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/book_titled_report_150.jpg</image:loc>
              <image:caption>Accounting journal</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Journals2_550.jpg</image:loc>
              <image:caption>Journal entry</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Journals3_550.jpg</image:loc>
              <image:caption>Journal entries</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-terms.html</loc>
            <lastmod>2011-09-18T16:31:10-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Old_Classroom_36a-page1_250.jpg</image:loc>
              <image:caption>Accounting Dictionary</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-test.html</loc>
            <lastmod>2011-01-16T02:21:47-05:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/basic-accounting-transactions.html</loc>
            <lastmod>2011-01-20T01:07:56-05:00</lastmod>
            <priority>0.96</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Transactions1_500.jpg</image:loc>
              <image:caption>Transaction</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-calculate-the-gross-profitloss-if-.html</loc>
            <lastmod>2011-10-31T01:24:33-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/calculate-the-gross-profitloss-if-21578191.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-calculating-value-of-closing-wip-manufacturing-costs-question-.html</loc>
            <lastmod>2012-01-21T23:46:05-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/calculating-value-of-closing-wip-manufacturing-costs-question-21607332.jpg</image:loc>
              <image:caption>Nairobi, Kenya</image:caption>
            </image:image>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-carriage-inward-.html</loc>
            <lastmod>2010-10-16T23:02:30-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-carriage-inward-included-in-creditors-control-account-.html</loc>
            <lastmod>2011-01-12T21:49:45-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-cash-book-.html</loc>
            <lastmod>2012-01-21T22:37:30-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/cash-flow-statement-example.html</loc>
            <lastmod>2011-01-20T01:53:34-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Money_Tower_150.jpg</image:loc>
              <image:caption>Cash is King!</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cash_flow_statement3_450.jpg</image:loc>
              <image:caption>Accounting equation example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cash_flow_statement2_450.jpg</image:loc>
              <image:caption>Sample cash flow statement</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cash_grab_180.jpg</image:loc>
              <image:caption>Financing</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/bus2_210.jpg</image:loc>
              <image:caption>Non-current asset</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cash_flow_statement1_450.jpg</image:loc>
              <image:caption>cash flow statement format</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-cash-flow-statement-exercise-.html</loc>
            <lastmod>2012-01-30T02:15:46-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-cash-flow-statement-question-memo-.html</loc>
            <lastmod>2012-02-03T00:32:09-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-cash-receipts-journal-.html</loc>
            <lastmod>2010-12-02T21:12:20-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-cheques-paid-debit-or-credit-.html</loc>
            <lastmod>2010-10-15T13:15:24-04:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/contact-us.html</loc>
            <lastmod>2010-02-13T15:24:52-05:00</lastmod>
            <priority>0.9</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/control-accounts.html</loc>
            <lastmod>2011-01-20T01:29:09-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Control_accounts2_550.jpg</image:loc>
              <image:caption>debtors control account, creditors control account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Control_accounts3_450.jpg</image:loc>
              <image:caption>Sales journal</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Control_accounts1_550.jpg</image:loc>
              <image:caption>Debtors ledger</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Control_accounts4_560.jpg</image:loc>
              <image:caption>Cash receipts journal</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-cost-accounting-fixed-vs-variable-.html</loc>
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            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/cost-accounting-fixed-vs-variable-21283665.jpg</image:loc>
              <image:caption>Ujala</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/cost-of-goods-sold.html</loc>
            <lastmod>2011-01-16T01:01:26-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold1_550.jpg</image:loc>
              <image:caption>Income statement trading business</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold3_550.jpg</image:loc>
              <image:caption>LIFO example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold5_550.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold2_550.jpg</image:loc>
              <image:caption>FIFO example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold7_575.jpg</image:loc>
              <image:caption>Cost of goods sold formula</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold8_550.jpg</image:loc>
              <image:caption>Income statement sales</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold4_550.jpg</image:loc>
              <image:caption>Weighted average cost example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cost_of_goods_sold6_550.jpg</image:loc>
              <image:caption>Cost of goods sold formula</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Red_bad_sale2_150.jpg</image:loc>
              <image:caption>Sale!</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-cost-of-goods-sold-and-interest-expense-.html</loc>
            <lastmod>2011-10-31T01:02:21-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/cost-of-goods-sold-and-interest-expense-21578186.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-credit-balance-for-bank-on-balance-sheet-.html</loc>
            <lastmod>2011-10-25T21:58:52-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/credit-balance-for-bank-on-balance-sheet-21575545.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-creditor-or-debtor-account-.html</loc>
            <lastmod>2010-09-24T14:38:50-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-creditors-allowances-question-.html</loc>
            <lastmod>2012-01-29T20:35:42-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-creditors-control-account-.html</loc>
            <lastmod>2010-12-02T21:18:09-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-creditors-debtors-reconciliation-.html</loc>
            <lastmod>2010-09-05T00:25:51-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-crj-.html</loc>
            <lastmod>2010-12-02T15:26:32-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-debit-or-credit-accrued-expenses-.html</loc>
            <lastmod>2010-05-27T16:23:57-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/debits-and-credits.html</loc>
            <lastmod>2011-01-15T22:54:08-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Debits_credits_WTRM1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Debits_credits_WTRM2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Debits_credits_WTRM3_350.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Debits_credits_WTRM4_350.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-debtors-control-account-provision-for-doubtful-debts-.html</loc>
            <lastmod>2010-03-11T15:33:11-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-debtors-control-account-question-.html</loc>
            <lastmod>2012-01-03T02:06:12-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-debtors-creditors-control-accounts-question-.html</loc>
            <lastmod>2012-01-03T02:03:04-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-debtors-list-details-column-.html</loc>
            <lastmod>2010-09-05T00:03:39-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/debtors-list-21391379.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-deep-knowledge-of-adjustment-entries-.html</loc>
            <lastmod>2011-05-11T15:55:58-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/define-accounting.html</loc>
            <lastmod>2011-01-16T02:13:12-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/book_titled_report_150.jpg</image:loc>
              <image:caption>Accounting report</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/employees2_210.jpg</image:loc>
              <image:caption>Businessmen</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/2books_titled_annual_report_180.jpg</image:loc>
              <image:caption>Accounting report</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/right_arrow_red_80.jpg</image:loc>
              <image:caption>Right arrow</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/cash_register_old2_500.jpg</image:loc>
              <image:caption>Cash register</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/define-expenses.html</loc>
            <lastmod>2010-12-30T00:47:54-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Define_expenses1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Define_expenses2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/define-income.html</loc>
            <lastmod>2010-12-30T00:39:23-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Income2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Basic accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Income1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Income3_500.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/define-liability.html</loc>
            <lastmod>2011-01-15T23:56:22-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/dollar_1_100.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/right_arrow_red_60.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/businessman_buddha_100.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/bank_building_150.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/define-profit.html</loc>
            <lastmod>2010-12-29T23:32:25-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Profit1_500.jpg</image:loc>
              <image:caption>Profit formula</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Profit2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/dinesh-chopra-indian-professor.html</loc>
            <lastmod>2011-03-07T00:22:42-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/dinesh-chopra-indian-professor-21479194.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/dinesh-chopra-indian-professor-comments.html</loc>
            <lastmod>2011-03-07T00:22:42-05:00</lastmod>
            <priority>0.3</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-does-the-provision-for-doubtful-debts-go-into-the-sales-control-account-.html</loc>
            <lastmod>2010-06-17T22:05:14-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-double-entry-accounting-.html</loc>
            <lastmod>2010-06-14T16:18:25-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/double-entry-accounting.html</loc>
            <lastmod>2011-01-16T00:08:22-05:00</lastmod>
            <priority>0.96</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/balance_180.jpg</image:loc>
              <image:caption>Balance the books!</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-double-entry-example-.html</loc>
            <lastmod>2012-01-29T23:59:22-05:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/double-entry-example-21610160.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/drawings-example.html</loc>
            <lastmod>2010-12-29T23:27:57-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Drawings_example1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/drawings-example-2.html</loc>
            <lastmod>2010-12-30T01:36:21-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Drawings_exampleDC1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Drawings_exampleDC2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Drawings_exampleDC3_500.jpg</image:loc>
              <image:caption>The Basic Accounting Equation</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-earning-increases-owners-equity-.html</loc>
            <lastmod>2011-01-19T15:47:00-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-entries-for-a-returned-check-.html</loc>
            <lastmod>2011-09-15T15:36:29-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/entries-for-a-returned-check-21559382.jpg</image:loc>
              <image:caption>Ghana banana leaf plantation</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-entry-for-a-free-sale-.html</loc>
            <lastmod>2010-10-15T13:27:31-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-entry-for-cheque-received-.html</loc>
            <lastmod>2012-02-03T00:35:38-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-entry-for-purchase-returns-.html</loc>
            <lastmod>2011-09-22T15:16:29-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/entry-for-purchase-returns-21562319.jpg</image:loc>
              <image:caption>Pakistani man with flag</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-entry-for-returned-cheque-.html</loc>
            <lastmod>2011-03-16T01:32:35-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/entry-for-returned-cheque-21483039.jpg</image:loc>
              <image:caption>Qatar street sign</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/equity-example-2.html</loc>
            <lastmod>2010-12-30T01:16:18-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Equity_exampleDC2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Equity_exampleDC1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Equity_exampleDC3_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-examples-of-incomes-.html</loc>
            <lastmod>2012-02-03T00:00:59-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-expenditure-capital-vs-revenue-in-nature-.html</loc>
            <lastmod>2011-05-11T22:33:47-04:00</lastmod>
            <priority>0.4</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/expenditure-capital-vs-revenue-in-nature-21505943.jpg</image:loc>
              <image:caption>Pakistan</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/expenses-example.html</loc>
            <lastmod>2010-12-30T01:56:20-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Expenses_Example1DC1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Expenses_Example1DC2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-fifo-lifo-weighted-average-cost-exercise-.html</loc>
            <lastmod>2012-02-03T00:27:52-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/fifo-method.html</loc>
            <lastmod>2011-01-20T02:12:30-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/FIFO_method2_550.jpg</image:loc>
              <image:caption>LIFO</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/FIFO_method3_550.jpg</image:loc>
              <image:caption>Weighted average cost</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Lollipop2_150.jpg</image:loc>
              <image:caption>Sweet</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/FIFO_method1_550.jpg</image:loc>
              <image:caption>FIFO</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Eggs_250.jpg</image:loc>
              <image:caption>FIFO</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Silos3_180.jpg</image:loc>
              <image:caption>Silos</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-fifo-method-question-.html</loc>
            <lastmod>2011-10-31T02:10:13-04:00</lastmod>
            <priority>0.4</priority>
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              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory2A_500.jpg</image:loc>
              <image:caption>Perpetual system journals</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory5A_550.jpg</image:loc>
              <image:caption>Inventories T-account</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory10A_500.jpg</image:loc>
              <image:caption>Perpetual system purchase entry</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory11A_500.jpg</image:loc>
              <image:caption>Perpetual system sales entry</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory8A_550.jpg</image:loc>
              <image:caption>Inventories T account</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory6A_550.jpg</image:loc>
              <image:caption>Periodic system end-of-year entries</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory9A_550.jpg</image:loc>
              <image:caption>Cost of goods sold T-account</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory1A_500.jpg</image:loc>
              <image:caption>Perpetual system journal entry</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Perpetual_and_Periodic_Inventory4A_500.jpg</image:loc>
              <image:caption>Periodic system journal</image:caption>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/posting-journals.html</loc>
            <lastmod>2010-12-26T13:37:53-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Post-journal1_570.jpg</image:loc>
              <image:caption>Cash receipts journal</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Post-journal3_550.jpg</image:loc>
              <image:caption>Bank T account</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Post-journal2_570.jpg</image:loc>
              <image:caption>Cash payments journal</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-preparation-of-balance-sheet-.html</loc>
            <lastmod>2012-02-03T00:05:00-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-previous-years-balances-.html</loc>
            <lastmod>2011-09-22T15:26:32-04:00</lastmod>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/previous-years-balances-21562322.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/privacy-policy.html</loc>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-profit-distribution-for-a-partnership-.html</loc>
            <lastmod>2011-10-02T18:37:49-04:00</lastmod>
            <priority>0.4</priority>
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            <priority>0.4</priority>
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              <image:caption>Chicago cityscape</image:caption>
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      <url>
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      <url>
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              <image:loc>http://www.accounting-basics-for-students.com/images/regarding-valuation-of-closing-stock-of-raw-materials-21483032.jpg</image:loc>
              <image:caption>India!</image:caption>
            </image:image>
      </url>
      <url>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-sales-return-under-the-lifo-method-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/sales-return-under-the-lifo-method-21607315.jpg</image:loc>
              <image:caption>Rocky&#39;s View, Philadelphia</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-scrap-gold-and-inventory-.html</loc>
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      <url>
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            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-settlement-discount-granted-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/settlement-discount-granted-21390018.jpg</image:loc>
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      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-settlement-discount-granted-and-vat-.html</loc>
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            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-should-the-assets-figure-not-be-35000-.html</loc>
            <lastmod>2011-01-12T21:41:46-05:00</lastmod>
            <priority>0.4</priority>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/statement-of-owners-equity.html</loc>
            <lastmod>2011-01-20T02:52:55-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Statement_of_Owners_Equity4_550.jpg</image:loc>
              <image:caption>The accounting equation</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Statement_of_Owners_Equity1_550.jpg</image:loc>
              <image:caption>Statement of Owners Equity</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Statement_of_Owners_Equity3_550.jpg</image:loc>
              <image:caption>Statement of Owners Equity</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Statement_of_Owners_Equity2_550.jpg</image:loc>
              <image:caption>Trial balance</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-stock-taking-and-security-.html</loc>
            <lastmod>2012-01-22T00:06:40-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/student-stories.html</loc>
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            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/student-web-page.html</loc>
            <lastmod>2011-04-04T01:27:09-04:00</lastmod>
            <priority>0.9</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/T-accounts.html</loc>
            <lastmod>2011-01-15T23:47:20-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts6_500.jpg</image:loc>
              <image:caption>Asset journal</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts3_550.jpg</image:loc>
              <image:caption>T account example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts1_550.jpg</image:loc>
              <image:caption>T-account format</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts2_500.jpg</image:loc>
              <image:caption>Journal example</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts7_550.jpg</image:loc>
              <image:caption>Bank T-Account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts5_550.jpg</image:loc>
              <image:caption>Bank T account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts4_500.jpg</image:loc>
              <image:caption>Loan journal</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts9_550.jpg</image:loc>
              <image:caption>Full bank T Account</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/T-accounts8_500.jpg</image:loc>
              <image:caption>Bank journals</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/test.html</loc>
            <lastmod>2010-08-25T15:14:03-04:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/test1.html</loc>
            <lastmod>2011-02-10T18:50:47-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/the-accounting-equation.html</loc>
            <lastmod>2011-01-16T00:26:03-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Financial_position2_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Financial_position1_500.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Basic accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Financial_position3_500.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/the-basic-accounting-equation.html</loc>
            <lastmod>2010-12-30T01:08:07-05:00</lastmod>
            <priority>0.5</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Another_viewpoint_500.jpg</image:loc>
              <image:caption>The five elements of accounting</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/The_Student_Accountant-student-accountant-issue1.html</loc>
            <lastmod>2011-01-02T21:37:45-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/The_Student_Accountant-student-accountant-issue2.html</loc>
            <lastmod>2011-03-10T02:46:04-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Financial_Exams_150.gif</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Megaphone2_150.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/The_Student_Accountant-student-accountant-issue3.html</loc>
            <lastmod>2011-04-10T16:18:02-04:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Old_Classroom_36a-page1_200.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Megaphone2_150.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/man_yawn_200.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/The_Student_Accountant-student-accountant-issue4.html</loc>
            <lastmod>2012-01-26T19:45:30-05:00</lastmod>
            <priority>0.3</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Old_Classroom_36a-page1_200.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Question_Mark_Grey_Disc_edited150.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Megaphone2_150.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Parrot2_200.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-three-versions-in-bookkeeping-.html</loc>
            <lastmod>2012-01-29T20:28:50-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-total-of-bank-in-the-cash-receipts-journal-.html</loc>
            <lastmod>2012-01-29T20:37:50-05:00</lastmod>
            <priority>0.4</priority>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-trade-discount-.html</loc>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-trade-discount-in-control-accounts-.html</loc>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/trial-balance.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Trial_Balance3_550.jpg</image:loc>
              <image:caption>T-Accounts</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Trial_Balance2_550.jpg</image:loc>
              <image:caption>T Accounts</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Trial_Balance4_550.jpg</image:loc>
              <image:caption>Sample Trial Balance</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting Basics e-book</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Trial_Balance1_550.jpg</image:loc>
              <image:caption>General ledger</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Cursor_hand_30.jpg</image:loc>
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              <image:caption>Van</image:caption>
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            <image:image>
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              <image:caption>Dollar bill</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/black_business_phone_150.jpg</image:loc>
              <image:caption>Business phone = asset</image:caption>
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            <image:image>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Truck4_200.jpg</image:loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/bus2_180.jpg</image:loc>
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            <image:image>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/laptop_and_girl_120.jpg</image:loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/employees3a_500.jpg</image:loc>
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              <image:caption>Victoria Falls, Zimbabwe</image:caption>
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            <image:image>
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      <url>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-what-is-bd-and-cf-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/what-is-bd-and-cf-21464925.jpg</image:loc>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-what-is-income-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/what-is-income-21483049.jpg</image:loc>
              <image:caption>Yankee stadium</image:caption>
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      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/what-is-inventory.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Call_center_agent_180.jpg</image:loc>
              <image:caption>Service business</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Shoes_180.jpg</image:loc>
              <image:caption>Sneakers</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/van_180.jpg</image:loc>
              <image:caption>Inventory</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Wood_cutting_150.jpg</image:loc>
              <image:caption>Manufacturing</image:caption>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/small_office_building_sketch_color_210.jpg</image:loc>
              <image:caption>Land and building</image:caption>
            </image:image>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/what-is-owners-equity.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Owners_equity_diagram.jpg</image:loc>
              <image:caption>owners equity</image:caption>
            </image:image>
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      <url>
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              <image:loc>http://www.accounting-basics-for-students.com/images/what-is-the-difference-between-accrued-income-and-accrued-expenses-21610161.jpg</image:loc>
              <image:caption>Ho Chi Minh City</image:caption>
            </image:image>
      </url>
      <url>
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            </image:image>
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      <url>
            <loc>http://www.accounting-basics-for-students.com/-what-my-director-expects-to-see-on-financial-spreadsheet-.html</loc>
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            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/what-my-director-expects-to-see-on-financial-spreadsheet-21607327.jpg</image:loc>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/-who-or-what-is-a-supplier-.html</loc>
            <lastmod>2011-03-17T15:20:09-04:00</lastmod>
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      <url>
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      <url>
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      <url>
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            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/why-study-accounting.html</loc>
            <lastmod>2011-04-10T15:05:09-04:00</lastmod>
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      <url>
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      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/your-voice.html</loc>
            <lastmod>2011-04-10T15:14:56-04:00</lastmod>
            <priority>0.9</priority>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Megaphone2_250.jpg</image:loc>
            </image:image>
            <image:image>
              <image:loc>http://www.accounting-basics-for-students.com/images/Front_cover_150.jpg</image:loc>
              <image:caption>Accounting E-book</image:caption>
            </image:image>
      </url>
      <url>
            <loc>http://www.accounting-basics-for-students.com/The_Student_Accountant-backissues.html</loc>
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