Century 21 Accounting (8 HAR/CDR)

Century 21 Accounting (8 HAR/CDR)

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  • 製本 Hardcover:ハードカバー版/ページ数 735 p.
  • 言語 ENG,ENG
  • 商品コード 9780538972291
  • DDC分類 657

Full Description

CENTURY 21 ACCOUNTING ADVANCED COURSE (Red Text) expands on topics introduced in the first-year course while adding new topics about management accounting, cost accounting, not-for-profit accounting, and financial analysis. Technology is integrated throughout the text, including Automated Accounting, Peachtree, QuickBooks, and Microsoft Excel. Also, the New Student Companion CD-ROM is included with each text. The student CD is exclusively available with CENTURY 21 and includes Competitive Event Prep, Automated Accounting data files, Electronic flash cards of key terms, Web links, PowerPoint presentations, and much, much more! CENTURY 21 ACCOUNTING presents real-world source documents as each new transaction is presented in the text. Source documents provide the objective evidence for journalizing every transaction and are now included in the working papers for selected end of chapter problems. T accounts are always used to analyze transactions into debit and credit parts to increase student comprehension of journalizing transactions. Illustrations are consistently placed at the top of the page and include step-by-step instructions. Concepts are reinforced through descriptive text to provide complete accounting instruction. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. In addition, several short application problems at the end of each chapter have been added to build student's knowledge before completing the longer mastery and challenge problems.

Table of Contents

  PART 1 Departmentalized Accounting               2  (138)
Recording Departmental Purchases and Cash 4 (28)
Accounting in the Real World: New 5 (1)
Using Accounting Principles and Records 6 (6)
Journalizing and Posting Purchases and 12 (6)
Purchases Returns
Journalizing and Posting Cash Payments 18 (14)
End of Chapter Problems 26 (6)
Recording Departmental Sales and Cash 32 (26)
Accounting in the Real World: 33 (1)
Blockbuster, Inc.
Departmental Sales on Account and Sales 34 (10)
Returns and Allowances
Journalizing and Posting Cash Receipts 44 (14)
End of Chapter Problems 52 (6)
Calculating and Recording Departmental 58 (28)
Payroll Data
Accounting in the Real World: Cisco 59 (1)
Systems, Inc.
Completing Payroll Records for Employee 60 (10)
Earnings and Deductions
Recording a Payroll and Payroll Taxes 70 (16)
End of Chapter Problems 78 (8)
Financial Reporting for a Departmentalized 86 (54)
Accounting in the Real World: Trek 87 (1)
Responsibility Accounting for a 88 (5)
Merchandising Business
Interim Departmental Statement of Gross 93 (6)
Preparing a Work Sheet for a 99 (12)
Departmentalized Business
Responsibility Statements for a 111(7)
Merchandising Business
End-of-Period Work for a Departmentalized 118(22)
End of Chapter Problems 126(8)
Processing and Reporting 134(6)
Departmentalized Accounting Data
PART 2 Accounting Adjustments and Valuation 140(56)
A Voucher System 142(26)
Accounting in the Real World: Procter & 143(1)
Vouchers and Voucher Registers 144(6)
Voucher Check and Check Registers 150(5)
Selected Transactions in a Voucher System 155(13)
End of Chapter Problems 161(7)
Inventory Planning and Valuation 168(28)
Accounting in the Real World: Toys 169(1)
``R'' Us
The Nature of Merchandise Inventory 170(6)
Inventory Costing 176(6)
Estimating the Inventory 182(14)
End of Chapter Problems 188(8)
PART 3 General Accounting Adjustments 196(114)
Accounting for Uncollectible Accounts 198(24)
Accounting in the Real World: J.C. 199(1)
Direct Write-Off Method of Recording 200(4)
Uncollectible Accounts
Allowance Method of Recording 204(7)
Uncollectible Accounts Expense
Accounts Receivable Turnover Ratio 211(11)
End of Chapter Problems 215(7)
Accounting for Plant Assets 222(36)
Accounting in the Real World: Sysco 223(1)
Buying Plant Assets 224(5)
Calculating and Journalizing Depreciation 229(6)
Disposing of Plant Assets 235(7)
Other Methods of Depreciation 242(16)
End of Chapter Problems 251(7)
Accounting for Notes Payable, Prepaid 258(30)
Expenses, and Accrued Expenses
Accounting in the Real World: The Mall 259(1)
of America
Notes Payable 260(6)
Prepaid Expenses 266(6)
Accrued Expenses 272(16)
End of Chapter Problems 281(7)
Accounting for Notes Receivable, Unearned 288(22)
Revenue, and Accrued Revenue
Accounting in the Real World: Northwest 289(1)
Notes Receivable 290(7)
Unearned and Accrued Revenue 297(13)
End of Chapter Problems 305(5)
PART 4 Corporation Accounting 310(98)
Organizing a Corporation and Paying 312(28)
Accounting in the Real World: General 313(1)
Starting a Corporation 314(10)
Stock Subscriptions and the Balance Sheet 324(4)
Calculating and Journalizing Dividends 328(12)
for a Corporation
End of Chapter Problems 334(6)
Acquiring Additional Capital for a 340(28)
Accounting in the Real World: Famous 341(1)
Capital Stock Transactions 342(8)
Treasury Stock Transactions 350(5)
Bonds Payable Transactions 355(13)
End of Chapter Problems 362(6)
Financial Analysis and Reporting for a 368(40)
Accounting in the Real World: Medtronics 369(1)
Work Sheet for a Corporation 370(7)
Financial Statements and Analysis 377(9)
Other End-of-Fiscal-Period Work 386(22)
End of Chapter Problems 394(8)
Processing and Reporting Accounting 402(6)
Data for a Corporation
PART 5 Management Accounting 408(148)
Budgetary Planning and Control 410(32)
Accounting in the Real World: KPMG 411(1)
Budget Planning 412(6)
Budgeted Income Statement 418(9)
Cash Budgets and Performance Reports 427(15)
End of Chapter Problems 435(7)
Management Decisions Using 442(30)
Cost-Volume-Profit Analysis
Accounting in the Real World: RC Cola 443(1)
Cost Characteristics That Influence 444(7)
Determining Breakeven 451(4)
Decisions That Affect Net Income 455(17)
End of Chapter Problems 464(8)
Management Decisions Using Present-Value 472(20)
Accounting in the Real World: Verizon 473(1)
Business Decisions Using Present Values 474(5)
Present Value and Annuities 479(13)
End of Chapter Problems 485(7)
Financial Statement Analysis 492(36)
Accounting in the Real World: Yum! 493(1)
Brands, Inc.
Trend Analysis and Component Percentages 494(9)
Calculating Earnings Performance and 503(9)
Efficiency Analysis
Calculating Financial Strength Analysis 512(16)
End of Chapter Problems 519(9)
Statement of Cash Flows 528(28)
Accounting in the Real World: 529(1)
Hospitality Properties Trust
Understanding Cash Flow Analysis 530(7)
Preparing the Operating Activities 537(6)
Section of a Statement of Cash Flows
Completing the Statement of Cash Flows 543(13)
End of Chapter Problems 550(6)
PART 6 Manufacturing Cost Accounting 556(62)
Cost Accounting for a Manufacturing Business 558(24)
Accounting in the Real World: Hershey 559(1)
Elements of Manufacturing Cost 560(5)
Maintaining Manufacturing Records 565(17)
End of Chapter Problems 574(8)
Accounting Transactions and Financial 582(36)
Reporting for a Manufacturing Business
Accounting in the Real World: Toyota 583(1)
Journalizing Manufacturing Accounting 584(11)
Preparing End-of-Fiscal-Period Statements 595(23)
End of Chapter Problems 603(6)
Processing and Reporting Cost 609(9)
Accounting Data for a Manufacturing
PART 7 Other Accounting Systems 618
Organizational Structure of a Partnership 620(26)
Accounting in the Real World: 621(1)
PricewaterhouseCoopers, LLP
Forming a Partnership 622(6)
Admitting Partners to Existing 628(18)
End of Chapter Problems 637(9)
Financial Reporting for a Partnership 646(32)
Accounting in the Real World: 647(1)
Hewlett-Packard Company
Distribution and Withdrawal of 648(8)
Partnership Earnings
End-of-Fiscal-Period Work for a 656(9)
Liquidation of a Partnership 665(13)
End of Chapter Problems 671(7)
Budgeting and Accounting for a 678(32)
Not-for-Profit Organization
Accounting in the Real World: The 679(1)
United States Postal Service
Not-for-Profit Organizations 680(10)
Journalizing Revenues 690(5)
Journalizing Expenditures, Encumbrances, 695(15)
and Other Transactions
End of Chapter Problems 703(7)
Financial Reporting for a Not-for-Profit 710
Accounting in the Real World: San Jose 711(1)
Preparing a Work Sheet for a Governmental 712(7)
Preparing Financial Statements for a 719(5)
Governmental Organization
Recording Adjusting and Closing Entries 724
for a Governmental Organization
End of Chapter Problems 728
Appendix A: Accounting Concepts 1 (1)
Appendix B: Costco's Financial Statements 1 (1)
Appendix C: Using a Calculator and Computer 1 (1)
Appendix D: Recycling Problems 1 (1)
Appendix E: Answers to Audit Your Understanding 1 (1)
Glossary 1 (1)
Index 1