Please help me understand the following!

1. Understand how to record capital contributions including thosein excess of the par value.

2. Understand how to record dividends payable.

3. Understand the difference between temporary and permanentaccounts.

4. Understand the purpose and use of subsidiaries. Understand howto post to subsidiary ledgers. Understand how to balance subsidiaryledger to the general ledger control account.

5. Understand the purpose and use of a trial balance.

6. Be able to prepare financial statements from a trialbalance.

7. Understand the purpose for and be able to record closingentries

8. Be able to prepare a post-closing trial balance.