内容

目次

PART 1: ACCOUNTING FOR A SERVICE BUSINESS. 1. Introduction toAccounting. 2. Analyzing Transactions: The Accounting Equation. 3. TheDouble-Entry Framework. 4. Journalizing and Posting Transactions. 5.Adjusting Entries and the Work Sheet. Appendix: Depreciation Methods. 6.Financial Statements and the Closing Process. Appendix: Statement of CashFlows. Comprehensive Problem 1: The Accounting Cycle. PART 2: ACCOUNTING FORCASH AND PAYROLL. 7. Accounting for Cash. Appendix: Internal Controls. 8.Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting:Employer Taxes and Reports. PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS.10. Accounting for Sales and Cash Receipts. 11. Accounting for Purchases andCash Payments. Appendix: The Net-Price Method of Recording Purchases. 12.Special Journals. 13. Accounting for Merchandise Inventory. Appendix:Perpetual Inventory Method: LIFO and Moving-Average Methods. 14. Adjustmentsand the Work Sheet for a Merchandising Business. Appendix: Expense Method ofAccounting for Prepaid Expenses. 15. Financial Statements and Year-EndAccounting for a Merchandising Business Comprehensive Problem 2: AccountingCycle with Subsidiary Ledgers, Part 1. Comprehensive Problem 2: AccountingCycle with Subsidiary Ledgers, Part 2. PART 4: SPECIALIZED ACCOUNTINGPROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS. 16. Accounting forAccounts Receivable. 17. Accounting for Notes and Interest. 18. Accountingfor Long-Term Assets. 19. Accounting for Partnerships. Comprehensive Problem3: Specialized Accounting Procedures. PART 5: ACCOUNTING FOR CORPORATIONS ANDMANUFACTURING BUSINESSES. 20. Corporations: Organization and Capital Stock.21. Corporations: Taxes, Earnings, Distributions, and the Retained EarningsStatement. 22. Corporations: Bonds. Appendix: Effective Interest Method. 23.Statements of Cash Flows. Appendix: Statement of Cash Flows: The DirectMethod. 24. Analysis of Financial Statements. 25. Departmental Accounting.26. Manufacturing Accounting: The Job Order Cost System. 27. ManufacturingAccounting: The Work Sheet and Financial Statements. Module: Accounting for aProfessional Service Business: The Combination Journal.