College Accounting

College Accounting provides the beginning accounting student with the fundamentals of financial accounting through clear, concise, and easy-to-read text with examples and practice opportunities along the way. Combining the expertise of successful authors Paul Kimmel and Jerry Weygandt and the perspectives of two community colleges professors, DeAnna Martin and Jill Mitchell, this resource is the perfect blend of solid, time-tested content and a new streamlined design of embedded charts, lists, and illustrations that help students grasp difficult concepts.

1. Welcome to Accounting
2. The Accounting Equation and Transaction Analysis
3. The Recording Process: Debits and Credits
4. The Recording Process: The Journal, The Ledger, and the Trial Balance
5. Adjusting the Accounts and Preparing an Adjusted Trial Balance
6. Completing a Worksheet and Completing the Accounting Cycle
7. Merchandising Companies: Purchases (Perpetual)
8. Merchandising Companies: Sales (Perpetual)
9. Merchandising Companies: Worksheets and Financial Statements (Perpetual)
10. Special Journals
11. Inventory
12. Cash, Banking, and Internal Controls
13. Payroll Accounting: Employee Taxes and Records
14. Payroll Accounting: Employer Taxes and Records

A. Merchandising Companies: Purchases (Periodic)
B. Merchandising Companies: Sales (Periodic)
C. Merchandising Companies: Worksheet and Financial Statements (Periodic)

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Summary

Table of Contents

Supplemental Materials