College Accounting, Chapters 1-24

ISBN: 9781439037751 出版年：2010 页码：1,041 Douglas J McQuaig Patricia A Bille Tracie L Nobles Cengage

Introduction to Accounting I. THE ACCOUNTING CYCLE FOR A SERVICE BUSINESS: ANALYZING BUSINESS TRANSACTIONS. 1. Asset, Liability, Owner's Equity, Revenue, and Expense Accounts. 2. T Accounts, Debits and Credits, Trial Balance, and Financial Statements. 3. The General Journal and the General Ledger. 4. Adjusting Entries and the Work Sheet. 5. Closing Entries and the Post-Closing Trial Balance. Appendix for Chapter 5: Computerized Accounting II. ACCOUNTING FOR CASH AND PAYROLL. 6. Bank Accounts, Cash Funds and Internal Controls. 7. Employee Earnings and Deductions. 8. Employer Taxes, Payments, and Reports. III. THE ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS 9. Sales and Purchases. 10. Cash Receipts and Cash Payments. Appendix for Chapter 10: The Voucher System of Accounting. 11. Work Sheet and Adjusting Entries. 12. Financial Statements, Closing Entries, and Reversing Entries. IV. ACCOUNTING FOR PROMISSORY NOTES. 13. Notes Payable. 14. Notes Receivable. V. ACCOUNTING FOR VALUATION OF RECEIVABLES, INVENTORY, PROPERTY AND EQUIPMENT, AND INTANGIBLE ASSETS. 15. Uncollectible Accounts. 16. Ending Merchandise Inventory. Appendix for Chapter 16: Estimating the Value of Inventories. 17. Property and Equipment and Intangible Assets. VI. ACCOUNTING FOR PARTNERSHIPS AND CORPORATIONS. 18. Partnerships. 19. Corporate Organization and Capital Stock. 20. Corporate Taxes, Retained Earnings, and Dividends. 21. Corporate Bonds. VII. ACCOUNTING FOR DECISION MAKING AND MANUFACTURING. 22. The Statement of Cash Flows--Indirect Method. Appendix for Chapter 11: Statement of Cash Flows--Direct Method. 23. Comparative Financial Statements. 24. Manufacturing Accounting. Appendix A. Departmental Accounting. Index.