Century 21 Accounting Multicolumn Journal Chapters 1-16 : Introductory Course (8 HAR/CDR)

Century 21 Accounting Multicolumn Journal Chapters 1-16 : Introductory Course (8 HAR/CDR)

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  • 言語 ENG,ENG
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Table of Contents

  PART 1 Accounting for a Service Business         2  (228)
Organized as a Proprietorship
Starting a Proprietorship: Changes That 4 (22)
Affect the Accounting Equation
Accounting in the Real World: Gold's Gym 5 (21)
The Accounting Equation 6 (4)
How Business Activities Change the 10 (4)
Accounting Equation
How Transactions Change Owner's Equity 14 (5)
in an Accounting Equation
End of Chapter Problems 19 (7)
Analyzing Transactions into Debit and 26 (28)
Credit Parts
Accounting in the Real World: American 27 (27)
Automobile Association (AAA)
Using T Accounts 28 (4)
Analyzing How Transactions Affect 32 (6)
Accounts
Analyzing How Transactions Affect 38 (8)
Owner's Equity Accounts
End of Chapter Problems 46 (8)
Journalizing Transactions 54 (34)
Accounting in the Real World: Travelocity 55 (33)
Journals, Source Documents, and 56 (7)
Recording Entries in a Journal
Journalizing Buying Insurance, Buying 63 (4)
on Account, and Paying on Account
Journalizing Transactions That Affect 67 (6)
Owner's Equity and Receiving Cash on
Account
Proving and Ruling a Journal 73 (7)
End of Chapter Problems 80 (8)
Posting to a General Ledger 88 (28)
Accounting in the Real World: Amazon.Com 89 (27)
Preparing a Chart of Accounts 90 (6)
Posting Separate Amounts from a Journal 96 (4)
to a General Ledger
Posting Column Totals from a Journal to 100(5)
a General Ledger
Completed Accounting Forms and Making 105(6)
Correcting Entries
End of Chapter Problems 111(5)
Cash Control Systems 116(34)
Accounting in the Real World: 117(30)
Books-A-Million
Checking Accounts 118(6)
Bank Reconciliation 124(5)
Dishonored Checks and Electronic Banking 129(5)
Petty Cash 134(6)
End of Chapter Problems 140(7)
Reinforcement Activity 1 -- Part A An 147(3)
Accounting Cycle for a Proprietorship:
Journalizing and Posting Transactions
Work Sheet for a Service Business 150(28)
Accounting in the Real World: The AICPA 151(27)
Creating a Work Sheet 152(5)
Planning Adjusting Entries on a Work 157(5)
Sheet
Extending Financial Statement 162(5)
Information on a Work Sheet
Finding and Correcting Errors on the 167(5)
Work Sheet
End of Chapter Problems 172(6)
Financial Statements for a Proprietorship 178(22)
Accounting in the Real World: Tommy 179(21)
Hilfiger
Preparing an Income Statement 180(7)
Balance Sheet Information on a Work 187(7)
Sheet
End of Chapter Problems 194(6)
Recording Adjusting and Closing Entries for 200(30)
a Service Business
Accounting in the Real World: The Walt 201(27)
Disney Company
Recording Adjusting Entries 202(4)
Recording Closing Entries 206(7)
Preparing a Post-Closing Trial Balance 213(8)
End of Chapter Problems 221(7)
Reinforcement Activity 1 -- Part B An 228(2)
Accounting Cycle for a Proprietorship:
End-of-Fiscal-Period Work
PART 2 Accounting for a Merchandising 230
Business Organized as a Corporation
Journalizing Purchases and Cash Payments 232(36)
Accounting in the Real World: OfficeMax 233(35)
Journalizing Purchases Using a 234(8)
Purchases Journal
Journalizing Cash Payments Using a Cash 242(6)
Payments Journal
Performing Additional Cash Payments 248(6)
Journal Operations
Journalizing Other Transactions Using a 254(6)
General Journal
End of Chapter Problems 260(8)
Journalizing Sales and Cash Receipts Using 268(28)
Special Journals
Accounting in the Real World: Best Buy 269(27)
Journalizing Sales on Account Using a 270(6)
Sales Journal
Journalizing Cash Receipts Using a Cash 276(9)
Receipts Journal
Recording Transactions Using a General 285(4)
Journal
End of Chapter Problems 289(7)
Posting to General and Subsidiary Ledgers 296(42)
Accounting in the Real World: palmOne, Inc 297(41)
Posting to an Accounts Payable Ledger 298(9)
Posting to an Accounts Receivable Ledger 307(8)
Posting from Journals to a General 315(5)
Ledger
Posting Special Journal Totals to a 320(7)
General Ledger
Correcting Errors in Subsidiary Ledger 327(4)
Accounts
End of Chapter Problems 331(7)
Preparing Payroll Records 338(28)
Accounting in the Real World: The Green 339(27)
Bay Packers
Preparing Payroll Time Cards 340(5)
Determining Payroll Tax Withholding 345(6)
Preparing Payroll Records 351(5)
Preparing Payroll Checks 356(4)
End of Chapter Problems 360(6)
Payroll Accounting, Taxes, and Reports 366(36)
Accounting in the Real World: Intel 367(31)
Recording a Payroll 368(5)
Recording Employer Payroll Taxes 373(5)
Reporting Withholding and Payroll Taxes 378(5)
Paying Withholding and Payroll Taxes 383(8)
End of Chapter Problems 391(7)
Reinforcement Activity 2 -- Part A An 398(4)
Accounting Cycle for a Corporation:
Journalizing and Posting Transactions
Distributing Dividends and Preparing a Work 402(42)
Sheet for a Merchandising Business
Accounting in the Real World: Lowe's 403(41)
Distributing Corporate Earnings to 404(5)
Stockholders
Beginning an 8-Column Work Sheet for a 409(6)
Merchandising Business
Planning and Recording a Merchandise 415(4)
Inventory Adjustment
Planning and Recording an Allowance for 419(4)
Uncollectible Accounts Adjustment
Planning and Recording Depreciation 423(4)
Adjustments
Calculating Federal Income Tax and 427(11)
Completing a Work Sheet
End of Chapter Problems 438(6)
Financial Statements for a Corporation 444(34)
Accounting in the Real World: Gap, Inc 445(33)
Preparing an Income Statement 446(9)
Analyzing an Income Statement 455(6)
Preparing a Statement of Stockholders' 461(3)
Equity
Preparing a Balance Sheet 464(9)
End of Chapter Problems 473(5)
Recording Adjusting and Closing Entries for 478
a Corporation
Accounting in the Real World: Apple 479(29)
Recording Adjusting Entries 480(7)
Recording Closing Entries for Income 487(7)
Statement Accounts
Preparing a Post-Closing Trial Balance 494(6)
End of Chapter Problems 500(8)
Reinforcement Activity 2 -- Part B An 508
Accounting Cycle for a Corporation:
End-of-Fiscal Period Work
Appendix A: Statement of Cash Flows 1 (1)
Appendix B: Best Buy's Fiscal 2004 Annual 1 (1)
Report and Form 10-K
Appendix C: Accounting Concepts 1 (1)
Appendix D: Using a Calculator and Computer 1 (1)
Keypad
Appendix E: Recycling Problems 1 (1)
Appendix F: Answers to Audit Your Understanding 1 (1)
Glossary 1 (1)
Index 1