Accounting
- Overview
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- About the Author
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- Table of Contents
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- Features
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- New to this Edition
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 Work Sheet.
Appendix: Depreciation Methods.
6. Financial Statements and the Closing Process.
Appendix: Statement of Cash Flows.
Comprehensive Problem 1: The Accounting Cycle.
PART 2: ACCOUNTING FOR CASH AND PAYROLL.
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 Work Sheet for a Merchandising Business.
Appendix: Expense Method of Accounting for Prepaid Expenses.
15. Financial Statements and Year-End Accounting for a Merchandising Business
Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 1.
Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2.
PART 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND Partnerships.
16. Accounting for Accounts Receivable.
17. Accounting for Notes and Interest.
18. Accounting for Long-Term Assets.
19. Accounting for Partnerships.
Comprehensive Problem 3: Specialized Accounting Procedures.
PART 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.
20. Corporations: Organization and Capital Stock.
21. Corporations: Taxes, Earnings, 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.