College Accounting : A Practical Approach, Chapters 1-26

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ISBN: 9780131439610 | 0131439618
Cover: Hardcover
Copyright: 12/1/2003

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Supplemental Materials

(Note: All chapters end with a Chapter Review.)
Preface
Accounting Concepts and Procedures
Classifying Business Organizations
Definition of Accounting
Difference Between Bookkeeping and Accounting
The Accounting Equation
Assets, Liabilities, and Equities
Review
The Balance Sheet
Points to Remember in Preparing a Balance Sheet
Review
The Accounting Equation Expanded: Revenue, Expenses, and Withdrawals
Expanded Accounting Equation
Review
Preparing Financial Statements
The Income Statement
The Statement of Owner's Equity
The Balance Sheet
Main Elements of the Income Statement, the Statement of Owner's Equity, and the Balance Sheet 21
Review
Dunkin' Donuts: Time to Make the Donuts
Debits and Credits
The T Account
Balancing art Account
Review
Recording Business Transactions: Debits and Credits
T Account Entries for Accounting in the Accounting Equation
The Transaction Analysis: Five Steps
Applying the Transaction Analysis to Cathy Hall's Law Practice
Review
The Trial Balance and Preparation of Financial Statements
The Trial Balance
Preparing Financial Statements
Review
Dunkin Donuts: Time to Put the Debits on the Left . . .
Beginning the Accounting Cycle
Analyzing and Recording Business Transactions into a Journal
of the Accounting Cycle
The General Journal
Review
Posting to the Ledger
of the Accounting Cycle
Posting
Review
Preparing the Trial Balance
of the Accounting Cycle
What to Do if a Trial Balance Doesn't Balance
Some Common Mistakes
Making a Correction Before Posting
Making a Correction After Posting
Correcting an Entry Posted to the Wrong Account
Review
The Accounting Cycle Continued

of the Accounting Cycle: Preparing a Worksheet
The Trial Balance Section
The Adjustments Section
The Adjusted Trial Balance Section
The Income Statement Section
The Balance Sheet Section
Review

of the Accounting Cycle: Preparing the Financial Statements from the Worksheet
Preparing the Income Statement
Preparing the Statement of Owner's Equity
Preparing the Balance Sheet
Review
Dunkin' Donuts: "I've Been Working on the Worksheet . . ."
The Accounting Cycle Completed
Journalizing and Posting Adjusting Entries
of the Accounting Cycle
Recording Journal Entries from the Worksheet
Review
Journalizing and Posting Closing Entries
of the Accounting Cycle
How to journalize Closing Entries
Review
Dunkin' Donuts: Closing Time
The Post-Closing Trial Balance
of the Accounting Cycle and the Cycle Reviewed
Preparing a Post Closing Trial Balance
The Accounting Cycle Reviewed
Review
Banking Procedures and Control of Cash
Bank Procedures, Checking Accounts, and Bank Reconciliations
Opening a Checking Account
Check Endorsement
The Checkbook
Monthly Recordkeeping: The Bank's Statement of Account and In-Company Records
The Bank Reconciliation Process
Trends in Banking
Review
The Establishment of Petty Cash and Change Funds
Making Payments from the Petty Cash Fund
How to Replenish the Petty Cash Fund
Setting Up a Change Fund
Table of Contents provided by Publisher. All Rights Reserved.

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College Accounting : A Practical Approach, Chapters 1-26

Table of Contents

Supplemental Materials