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Accounting

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College Accounting, Chapters 1-27, 19th Edition

College Accounting, Chapters 1-27, 19th Edition

James A. Heintz - University of Kansas

Robert W. Parry - Indiana University

ISBN-10: 0324376162  ISBN-13: 9780324376166

1168 Pages   Casebound

Table of Contents

Part 1: ACCOUNTING FOR A SERVICE BUSINESS.
1.Introduction to Accounting.
2. Analyzing Transactions: The Accounting Equation.
3. The Double-Entry Framework.
4. Journalizing and Posting Transactions.
5. Adjusting Entries and the Worksheet.
Appendix: Depreciation Methods.
6. Financial Statements and the Closing Process.
Appendix: Statement of Cash Flows.
Part 2: ACCOUNTING FOR CASH, PAYROLL, AND SERVICE BUSINESSES.
7. Accounting for Cash.
Appendix: Internal Controls.
8. Payroll Accounting: Employee Earnings and Deductions.
9. Payroll Accounting: Employer Taxes and Reports.
Part 3: ACCOUNTING FOR A MERCHANDISING BUSINESS.
10. Accounting for Sales and Cash Receipts.
11. Accounting for Purchases and Cash Payments.
Appendix: The Net-Price Method of Recording Purchases.
12. Special Journals.
13. Accounting for Merchandise Inventory.
Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods.
14. Adjustments and the Worksheet for a Merchandising Business.
Appendix: Expense Method of Accounting for Prepaid Expenses.
15. Financial Statements and Year-End Accounting for a Merchandising Business.
Part 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESS AND PARTNERSHIPS.
16. Accounting for Accounts Receivable.
17. Accounting for Notes and Interest.
18. Accounting for Long-Term Assets.
19. Accounting for Partnerships.
Part 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTORING BUSINESSES.
20. Corporations: Organization and Capital Stock.
21. Corporations: Earnings, Taxes, Distributions, and the Retained Earnings Statement.
22. Corporations: Bonds.
Appendix: Effective Interest Method.
23. Statements of Cash Flows.
Appendix: Statement of Cash Flows: The Direct Method.
24. Analysis of Financial Statements.
25. Departmental Accounting.
26. Manufacturing Accounting: The Job Order Cost System.
27. Manufacturing Accounting: The Work Sheet and Financial Statements.
Module: Accounting for a Professional Service Business: The Combination Journal.
Answers to Self-Study Test Questions.
Subject Index (alphabetical).