Super Review Accounting

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ISBN: 9780878911752 | 0878911758
Cover: Paperback
Copyright: 6/7/2000

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Get all you need to know with Super Reviews! Each Super Review is packed with in-depth, student-friendly topic reviews that fully explain everything about the subject. The Accounting Super Review includes an introduction to accounting, the accounting cycle, adjusting entries, closing entries, the worksheet, cash, receivables, inventory, property, plants and equipment, long-term assets and other advanced topics. Take the Super Review quizzes to see how much you've learned - and where you need more study. Makes an excellent study aid and textbook companion. Great for self-study! DETAILS - From cover to cover, each in-depth topic review is easy-to-follow and easy-to-grasp - perfect when preparing for homework, quizzes, and exams! - Review questions after each topic that highlight and reinforce key areas and concepts - Student-friendly language for easy reading and comprehension - Includes quizzes that test your understanding of the subject.

Introduction	p. 1
Definition of Accounting	p. 1
Users of Accounting Information	p. 1
Generally Accepted Accounting Principles	p. 2
The Accounting Equation	p. 3
Expanding the Accounting Equation	p. 3
Transactions	p. 4
Accounting Statements	p. 4
The Accounting Cycle	p. 8
Accounts	p. 8
Recording Transactions	p. 9
Account Balances	p. 10
Adjusting Entries	p. 12
Cash Basis of Accounting	p. 12
Accrual Basis of Accounting	p. 12
The Adjusting Process	p. 14
Quiz: Introduction--Adjusting Entries	p. 17
Closing Entries	p. 20
Definition and Purpose of Closing Entries	p. 20
Steps in Closing Entries	p. 21
An Extended Example	p. 22
The Worksheet	p. 26
The Worksheet	p. 26
Worksheet Procedures	p. 26
Accounting for a Merchandising Operation	p. 37
Gross Profit/Margin	p. 37
Perpetual and Periodic Accounting Systems	p. 37
Transportation Charges	p. 41
Merchandise Returns	p. 42
Merchandise Allowances	p. 42
Trade Discounts	p. 43
Sales Discounts	p. 44
Detailed Income Statement	p. 44
Quiz: Closing Entries--Accounting for a Merchandising Operation	p. 50
Internal Control and Specialized Journals	p. 54
Types of Internal Control	p. 54
Personnel Controls	p. 54
Records Control	p. 55
Specialized Journals	p. 56
Cash	p. 64
Definition of Cash	p. 64
Internal Control and Cash	p. 64
Bank Account Reconciliations	p. 65
Petty Cash	p. 73
Receivables	p. 78
Accounts Receivable	p. 78
Uncollectible Accounts Receivable	p. 81
Direct Write-Off Method of Accounting for Uncollectible Accounts	p. 84
Notes Receivable	p. 87
Discounting Notes Receivable	p. 88
Dishonored Notes Receivable	p. 91
Quiz: Internal Control and Specialized Journals--Receivables	p. 92
Inventory	p. 96
Introduction to Inventory Accounting	p. 96
Periodic and Perpetual Accounting Systems	p. 96
Inventory Methods	p. 97
Comparison of Cost Methods	p. 109
Lower-of-Cost-or-Market	p. 110
Property, Plant, and Equipment	p. 111
Property, Plant, and Equipment	p. 111
Cost Basis for Property, Plant, and Equipment	p. 111
Depreciation	p. 112
Other Long-Term Assets	p. 130
Introduction of Other Long-Term Assets	p. 130
Leasing	p. 132
Depletion	p. 134
Intangible Assets	p. 136
Quiz: Inventory--Other Long-Term Assets	p. 147
Current Liabilities	p. 150
Current Liabilities Defined	p. 150
Accounts Payable	p. 150
Notes Payable	p. 151
Liability for Salaries and Wages	p. 157
Warranties	p. 164
Returnable Deposits	p. 165
Long-Term Liabilities	p. 168
Definitions	p. 168
Pensions	p. 168
Contingent Liabilities	p. 171
Unearned Revenue (Deferrals)	p. 172
Quiz: Current Liabilities--Long-Term Liabilities	p. 174
Bonds	p. 178
Bonds Defined	p. 178
Purchase of Bonds	p. 178
Income on Bonds Receivable	p. 180
Bonds Payable	p. 183
Bond Issue Price	p. 185
Bonds Sold at a Discount	p. 185
Bonds Sold at a Premium	p. 189
Effective Interest Method	p. 199
Retirement of Bonds Payable	p. 201
Partnerships	p. 203
Partnerships	p. 203
Advantages and Disadvantages of a Partnership	p. 205
Accounting for Partnerships	p. 205
Accounting for Investments in a Partnership	p. 205
Partnership Income Division	p. 206
Partnership Statements	p. 213
Other Considerations	p. 213
Corporations	p. 214
Corporation Defined	p. 214
Advantages of a Corporation	p. 214
Disadvantages of a Corporation	p. 215
Par Value Stock	p. 215
No-Par Stock	p. 217
Common Stock	p. 219
Preferred Stock	p. 220
Convertible Preferred Stock	p. 221
Treasury Stock	p. 222
Quiz: Bonds--Corporations	p. 224
Corporations: Earnings and Dividends	p. 228
Equity Section Structures	p. 228
Corporate Income Taxes	p. 229
Deferred Income Taxes	p. 231
Unusual Items	p. 234
Earnings Per Share	p. 235
Retained Earnings Appropriations	p. 235
Cash Dividends	p. 237
Stock Dividends	p. 240
Stock Splits	p. 244
Effect of Treasury Stock	p. 245
Quiz: Corporations: Earnings and Dividends	p. 245
Consolidations	p. 249
Parent and Subsidiary Company Relationships	p. 249
Intercompany Eliminations	p. 250
Preparation of Consolidated Financial Statements	p. 250
Purchase Price Above Book Value	p. 252
Purchase of Less Than 100 Percent of Subsidiary	p. 255
Consolidated Income Statement	p. 255
Pooling of Interest Method	p. 255
Statement of Cash Flows	p. 256
Purpose of Statement of Cash Flows	p. 256
Preparation of the Statement of Cash Flows	p. 257
Financial Statement Analysis	p. 267
Comparative Financial Statements	p. 267
Trend Analysis	p. 267
Common-Size Financial Statements	p. 268
Other Sources of Financial Information	p. 290
Quiz: Consolidations--Financial Statement Analysis	p. 290
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Super Review Accounting

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