Century 21 Accounting Multicolumn Journal Anniversary Edition, 1st Year Course Chapters 1-26, 7th Edition

  • Kenton Ross East Texas State University
  • Claudia B. Gilbertson Anoka-Ramsey Community College
  • Mark W. Lehman Mississippi State University, Professor Emeritus
  • Robert D. Hanson Central Michigan University
  • ISBN-10: 0538435240  |  ISBN-13: 9780538435246
  • 784 Pages
  • Previous Editions: 2000, 1995, 1992
  • © 2003 | Published
  • Newer Edition Available
  •  

    About

    Overview

    The fundamental accounting content you’ve come to trust from South-Western remains in the Anniversary Edition. Century 21 Accounting Multicolumn Journal Approach starts with the traditional multicolumn journal, then moves students into special journals in Cycle Three. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. Automated Accounting is in every chapter and directions are versatile, allowing this text to be used with Automated Accounting 6.0 Macintosh, 7.0 and 8.0 Windows software.


    Table of Contents

    Chapter 1 Starting a Proprietorship, Chapter 2 Starting a Proprietorship: Changes that Affect Owner's Equity, Chapter 3 Analyzing Transactions into Debit and Credit Parts, Chapter 4 Journalizing Transactions, Chapter 5 Posting to a General Ledger, Chapter 6 Cash Control Systems, Chapter 7 Work Sheet for a Service Business, Chapter 8 Financial Statements for a Proprietorship, Chapter 9 Recording Adjusting and Closing Entries for a Service Business, Chapter 10 Journalizing Purchases and Cash Payments, Chapter 11 Journalizing Sales and Cash Receipts, Chapter 12 Posting to General and Subsidiary Ledgers, Chapter 13 Preparing Payroll Records, Chapter 14 Payroll Accounting, Taxes, and Reports, Chapter 15 Work Sheet for a Merchandising Business, Chapter 16 Financial Statements for a Partnership, Chapter 17 Recording Adjusting and Closing Entries for a Partnership, Chapter 18 Recording Purchases and Cash Payments Using Special Journals, Chapter 19 Recording Sales and Cash Receipts Using Special Journals, Chapter 20 Accounting for Uncollectible Accounts Receivable, Chapter 21 Accounting for Plant Assets and Depreciation, Chapter 22 Accounting for Inventory, Chapter 23 Accounting for Notes and Interest, Chapter 24 Accounting for Accrued Revenue and Expenses, Chapter 25 Distributing Dividends and Preparing a Work Sheet, Chapter 26 Financial Statements and End-of-Fiscal-Period Entries for a Corporation

    Supplements

    Instructor Supplements

    Instructor Supplements

    All supplements have been updated in coordination with the main title. Select the main title's "About the Solution" tab, then select "What's New" for updates specific to title's edition. For more information about these supplements, or to obtain them, contact your Learning Consultant.

    Tch Key Putting Green Manual Simulation  (ISBN-10: 0538677449 | ISBN-13: 9780538677448)

    Not required. Softcover text that includes answers to problems in Putting Green Golf Supply simulation.


    Teacher's Key Fitness Juntion Automated for Macintosh and Windows  (ISBN-10: 0538677430 | ISBN-13: 9780538677431)

    The key to Fitness Junction Automated simulation contains information on diskette warranty coverage, hardware/software requirements, the Textbook and Simulation diskette, Technical Support and Sales Support. Information and answers to the General Journal Reports, Bank Reconciliations, End-of-Fiscal Period Work and Audit Reports are also included.


    Teacher's Key Fitness Junction Manual Simulation  (ISBN-10: 0538677422 | ISBN-13: 9780538677424)

    Key for Fitness Junction manual simulation includes the answers to Check Stubs, Journal, General Ledger, Accounts Receivable and Accounts Payable Ledger, Payroll Registers, Employee Earnings Records, Bank Statement Reconciliation, Audit Reports, End-of-Fiscal Period Work, and the Audit Test. All sections are identical to the student's version of the simulation, but include the answers in bold.


    Tch Key for Foreign Exchange Automated for Macintosh and Windows  (ISBN-10: 0538677414 | ISBN-13: 9780538677417)

    The key to Foreign Exchange simulation contains information on diskette warranty coverage, hardware/software requirements, the Textbook and Simulation diskette, Technical Support and Sales Support. Information and answers to the General Journal Reports, Bank Reconciliations, End-of-Fiscal Period Work and Audit Reports are also included.


    Teacher's Key Putting Green Golf Supply Automated for Macintosh and Windows  (ISBN-10: 0538677457 | ISBN-13: 9780538677455)

    Optional. Teacher's Key for Putting Green Golf simulation provides instructor with answers for problems worked in simulation.


    Chapter and Cycle Tests  (ISBN-10: 0538687312 | ISBN-13: 9780538687317)

    Chapter and Cycle test are optional. These printed tests correspond with C21 Accounting Multicolumn Journal Approach 7E. There are 288 pages of tests that include True and False, Multiple Choice, Journal Application problems. You will need to purchase one set per student.


    Teacher Key Foreign Exchange Manual Simulation  (ISBN-10: 0538677406 | ISBN-13: 9780538677400)

    Teacher's key for Foreign Exchange Translation Service Simulation includes answers to the General Journal, General Ledger Account Balances and Cash Proof, General Ledger, Bank Statement Reconciliation, End-of-Fiscal Period Work and Audit Test.


    Tch Edition Wrkp Ch 18-26  (ISBN-10: 0538677376 | ISBN-13: 9780538677370)

    The Teacher's Edition of the Working Papers for chapters 18-26 contain the same forms as the Student Edition, but all the solutions are over printed in bold italic type. Solutions are given for Work Together exercises, On Your Own exercises, Application Problems, Mastery Problems, Challenge Problems and Reinforcement Activities 1 and 2. The solutions appear in the teacher's edition in the same sequence as the problems in the student edition. Any page of the teacher's edition can be used as a master for making transparencies for the overhead projector. The teacher's edition is soft cover and has perforated pages for easy removal.


    Tch Edition Wrkp 1-17  (ISBN-10: 0538677368 | ISBN-13: 9780538677363)

    The Teacher's Edition of the Working Papers for chapters 1-17 contain the same forms as the Student Edition, but all the solutions are over printed in bold italic type. Solutions are given for Work Together exercises, On Your Own exercises, Application Problems, Mastery Problems, Challenge Problems and Reinforcement Activities 1 and 2. The solutions appear in the teacher's edition in the same sequence as the problems in the student edition. Any page of the teacher's edition can be used as a master for making transparencies for the overhead projector. The teacher's edition is soft cover and has perforated pages for easy removal.


    Teacher's Edition Study Guide and Recycling Problem Working Papers  (ISBN-10: 0538677384 | ISBN-13: 9780538677387)

    The Teacher's Edition of the Study Guide and Recycling Problem Working Papers for Chapters 1-26 contains the same forms as the Student's Edition, but all the solutions are overprinted in bold italic type. The Study Guides for all 26 chapters appear first in this book. The Recycling Problem Working Papers appear in the back section. Any page of this book can be used as a master for making transparencies for use with the overhead projector.


    Ruling Transparencies (24, 1 Color)  (ISBN-10: 0538677309 | ISBN-13: 9780538677301)

    Ruling Transparencies (24,1color) are optional. They are select blank Working Paper and Study Guide and Recycling Problem forms that can be used for guided practice and demonstrations.


    Color Transparancies (85)  (ISBN-10: 0538677295 | ISBN-13: 9780538677295)

    The Full Color Transparencies (85) are optional. These are transparencies of activities and problems contained in the student text. Therefore allowing the instructor to demonstrate or answer problems while using an overhead projector.


    Solution Transparencies (512, 1 Color)  (ISBN-10: 0538677317 | ISBN-13: 9780538677318)

    Solutions Transparencies (512, 1color) are optional. They provide solutions to the Working Papers and Study Guide and Recycling Problems. Some problems include extra forms for guided practice.


    Software Site License  (ISBN-10: 0538437308 | ISBN-13: 9780538437301)

    Peachtree Software site license


    Instructor's Manual  (ISBN-10: 0538437286 | ISBN-13: 9780538437288)

    Contains solutions to problems in student text


    Instructor's Manual  (ISBN-10: 0538439955 | ISBN-13: 9780538439954)


    Teacher's Wraparound Edition, Chapters 18-26  (ISBN-10: 0538687347 | ISBN-13: 9780538687348)

    The C21 Accounting Teacher's Wraparound Edition is designed to help you succeed in your accounting classroom. It continues to provide accounting coverage of the accounting cycles - Proprietorship, Partnership, and Corporation. Comprehensive lesson plans for each lesson will allow you to plan your instructional time with greater efficiency. Illistrations are consistenly placed and steps and call-outs are integrated into the illistrations. Each lesson ends with an acitvity page for lesson reinforcement. This makes sure the students truly understand what was taught before moving to the next lesson. There is information on the student textbook enhancements, student support material, how to use the teacher's edition and organization of the text. You also receive ideas on how to use the software and strategies for individual learning and students with different learning abilities.


    Instructor's Wraparound Edition Chpt 18-26  (ISBN-10: 0538435275 | ISBN-13: 9780538435277)

    Looks identical to student text and includes teaching tips and instructions for each chapter. Also includes information on text enhancements, support material, how to use the instructor's edition, organization of the text, ideas on how to use the software, and strategies for individual learning.


    Teacher's Wraparound Edition, Chapters 1-17  (ISBN-10: 0538687339 | ISBN-13: 9780538687331)

    The C21 Accounting Teacher's Wraparound Edition is designed to help you succeed in your accounting classroom. It continues to provide accounting coverage of the accounting cycles - Proprietorship, Partnership, and Corporation. Comprehensive lesson plans for each lesson will allow you to plan your instructional time with greater efficiency. Illistrations are consistenly placed and steps and call-outs are integrated into the illistrations. There is information on the student textbook enhancements, student support material, how to use the teacher's edition and organization of the text. You also receive ideas on how to use the software and strategies for individual learning and students with different learning abilities.


    Text, Hardcover  (ISBN-10: 0538435267 | ISBN-13: 9780538435260)

    Looks identical to student text and includes teaching tips and instructions for each chapter. Also includes information on text enhancements, support material, how to use the instructor's edition, organization of the text, ideas on how to use the software, and strategies for individual learning.


    10-Pkg Promotion, Exp 6/30/99  (ISBN-10: 0538688874 | ISBN-13: 9780538688871)


    Promotional Pkg-Exp 6/30/99  (ISBN-10: 0538688912 | ISBN-13: 9780538688918)


    Student Supplements

    Student Supplements

    All supplements have been updated in coordination with the main title. Select the main title's "About the Solution" tab, then select "What's New" for updates specific to title's edition. For more information about these supplements, or to obtain them, contact your Learning Consultant.

    Fitness Junction Automated Simulation for Macintosh and Windows  (ISBN-10: 0538677104 | ISBN-13: 9780538677103)

    Used after chapter 17 of C21 Accounting General Journal Approach, Fitness Junction is an envelope simulation of a merchandising business that sells exercise equipment. This is a partnership owned by Andrew Duncan and Jessica Morris. In this simulation you will do all the accounting work on the documents provided in the simulation and then enter the data into the computer. The simulation packet includes: Source Documents, Instructions Sheet for Source Document, General File and Computer Instructions Booklet. You will need Automated Accounting 6.0, or higher, program software and The Textbook and Simulation Template to complete this simulation. The instructions in this booklet assume that you have already become familiar with the Automated Accounting software. Using your computer, you will process the data, following the step-by-step instructions that lead you through the procedures required to compete this simulation.


    Fitness Junction Manual Simulation  (ISBN-10: 0538677090 | ISBN-13: 9780538677097)

    Used after chapter 17 of the C21 Accounting Multicolumn Journal Approach 7E, Fitness Junction is an envelope simulation of a merchandising business that sells exercise equipment. This is a partnership owned by Andrew Duncan and Jessica Morris. In this simulation you will do all the accounting work manually for Fitness Junction.


    Foreign Exchange Manual Simulation  (ISBN-10: 0538677066 | ISBN-13: 9780538677066)

    Used after chapter 9, this simulation covers the transactions completed by Foreign Exchange Translation Service, a service business organized as a proprietorship. The business begins on September 1 of the current year. Owned by Stuart Reed, Foreign Exchange specializes in translating items such as web pages, books, speeches and reports into other languages. Foreign Exchange allows its two largest customers to buy services on account. All other customers must pay when services are rendered.


    Foreign Exchange Translation Service Automated Simulation  (ISBN-10: 0538677074 | ISBN-13: 9780538677073)

    Used after chapter 9 of C21 Accounting General Journal Approach, this simulation covers the transactions completed by Foreign Exchange a proprietorship company. The business begins on September 1 of the current year. Owned by Stuart Reed, Foreign Exchange specializes in translating items such as web pages, books, speeches and reports into other languages. Foreign Exchange allows its two largest customers to buy services on account. All other customers must pay when services are rendered. You will need Automated Accounting 6.0, or higher, program software and The Textbook and Simulation Template to complete this simulation. The instructions in this booklet assume that you have already become familiar with the Automated Accounting software. Using your computer, you will process the data, following the step-by-step instructions that lead you through the procedures required to compete this simulation.


    Putting Green Automated Simulation for Macintosh and Windows  (ISBN-10: 0538677120 | ISBN-13: 9780538677127)

    Putting Green Golf Supply is a merchandising business organized as a corporation. It may be completed after chapter 26 of C21 Accounting Mulitcolumn Journal Approach 7E. Putting Green, Inc. sells golf clubs, bags, shoes, and other related golf gear used by amateur golfers and sport facilities. The business sells merchandise for cash and also subscribes to a national credit card service. In addition, some sales are made on account to certain customers. You will need Automated Accounting 6.0, or higher, program software and The Textbook and Simulation Template to complete this simulation. The instructions in this booklet assume that you have already become familiar with the Automated Accounting software. Using your computer, you will process the data, following the step-by-step instructions that lead you through the procedures required to complete this simulation.


    Putting Green Manual Simulation  (ISBN-10: 0538677112 | ISBN-13: 9780538677110)

    Putting Green Golf Supply is a merchandising business organized as a corporation. It may be completed after chapter 26 of C21 Accounting Multicolumn Journal Approach 7E. Putting Green, Inc. sells golf clubs, bags, shoes, and other related golf gear used by amateur golfers and sport facilities. The business sells merchandise for cash and also subscribes to a national credit card service. In addition, some sales are made on account to certain customers. This simulation is to be done manually.


    Wrk Papers Ch 18-26  (ISBN-10: 0538677015 | ISBN-13: 9780538677011)

    These Working Papers are to be used in the study of chapters 18-26 of C21 Accounting Multicolumn Journal Approach, 7E. Forms are provided for: Work Together exercises On Your Own exercises Application Problems Mastery Problems Challenge Problems Reinforcement Activities 1 and 2 Printed on each page is the number of the problem in the textbook for which the form is to be used. Also shown is a specific instruction number for which the form is to be used. You may not have to use every form that is provided. The pages are perforated so that they can be removed.


    SG/Recycling Problems Workbook  (ISBN-10: 0538677023 | ISBN-13: 9780538677028)

    These problems are to be used in the study of chapters 1-26 of C21 Accounting Multicolumn Journal Approach, 7e. The Study Guides present objective questions and matching exercises that cover the presentation of each chapter. Blank forms are provided for each Recycling Problem. Printed on each page is the number of the problem in the textbook for which the form is to be used. Specific instruction numbers are also shown. The Recycling Problems are in the Appendix Cof the textbook. The Study Guides for all 26 chapters appear first in the book. The Recycling Problem Working Papers for all 26 chapters appear in the back section of this book. You may be required to use every form that is provided. The pages are perforated for easy removal.


    Working Papers Chapters 1-26  (ISBN-10: 053867699X | ISBN-13: 9780538676991)

    These Working Papers are to be used in the study of chapters 1-26 (bundle of chpt. 1-17 and 18-26) of C21 Accounting Multicolumn Journal Approach. Forms are provided for: Work Together exercises, On Your Own exercises, Application Problems, Mastery Problems, Challenge Problems, and Reinforcement Activities 1 and 2. Printed on each page is the number of the problem in the textbook for which the form is to be used. Also shown is a specific instruction number for which the form is to be used. You may not have to use every form that is provided. Century 21’s new approach to Working Papers simplifies the paper trail. Each problem has an individual set of working paper pages that can be completed and turned in for grading. We’ve eliminated the overlap between problems, making it easier for students to complete and teachers to grade. The pages are perforated so that they can be removed.


    Working Papers Ch 1-17  (ISBN-10: 0538677007 | ISBN-13: 9780538677004)

    These Working Papers are to be used in the study of chapters 1-17 of C21 Accounting Multicolumn Journal Approach text. Forms are provided for: Work Together exercises On Your Own excercises Application Problems Mastery Problems Challenge Problems Reinforcement Activities 1 and 2 Printed on each page is the number of the problem in the textbook for which the form is to be used. Also shown is a specific instruction number for which the form is to be used. You may not have to use every form that is provided. The pages are perforated so that they can be removed.


    Acct Connection Mac/Win & User Guide- Optional  (ISBN-10: 0538689552 | ISBN-13: 9780538689557)

    Accounting Connection CD ( Windows or Macintosh) is optional. This interactive study guide takes students on a step-by-step journey through accounting concepts. Students review accounting in an interactive environment that includes T-accounts, ledgers, journals, and posting. This item is a site-license and can be used on unlimited computers. System Requirements: System 7.0 or Windows 95/NT 4.0 and higher, 12 MB RAM, Hard Drive with 16MB free, 2X speed CD ROM, 640 x 480 or VGA Monitor capable of displaying 256 colors.


    Spreadsheet Template Windows- Optional  (ISBN-10: 0538677252 | ISBN-13: 9780538677257)

    The Data Disks for Spreadsheet Software are optional. These windows based templates enable you to complete textbook problems using popular spreadsheet software. This disk is copiable and only one needs to be purchased. System requirements: Windows 95/NT 4.0 or higher, 2-4MB RAM (4MB recommended), hard drive with 2 MB free, 3.5" HD


    Software Site License  (ISBN-10: 0538437308 | ISBN-13: 9780538437301)

    Peachtree Software site license with template files for completing problems in text.


    Accounting Dictionary - English  (ISBN-10: 0538677325 | ISBN-13: 9780538677325)

    The English Dictionary is optional. It is a book containing accounting terms and their meanings written in English.


    Meet the Author

    About the Author

    Kenton Ross

    Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A & M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.

    Claudia B. Gilbertson

    Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.

    Mark W. Lehman

    Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.

    Robert D. Hanson

    The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University.