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College Accounting, Chapters 1-27.　20th ed./ISE.　paper　1168 p.

Heintz, James A., Parry, Robert 　著

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発行年月	2010年03月
出版社／提供元	Cengage Learning ISE
出版国	アメリカ合衆国
言語	英語
媒体	冊子
装丁	paper
ページ数／巻数	1168 p.
ジャンル	洋書
ISBN	9780538753579
商品コード	0201299749
商品URL	https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=0201299749

内容

Presents step-by-step approach with integrated learning features thatmake accounting understandable to various students, regardless of theiraccounting background or business experience. This book provides insight intohow accounting success in the classroom translates into different skills.

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.