College Accounting, Chapters 1-27 （23TH）

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College Accounting, Chapters 1-27 （23TH）

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  • 製本 Hardcover:ハードカバー版／ページ数 1152 p.
  • 言語 ENG
  • 商品コード 9781337794756
  • DDC分類 657

Full Description

Master the foundation principles of accounting as Heintz/Parry's leading COLLEGE ACCOUNTING, 23E combines a step-by-step approach, memorable examples and online homework resources to make accounting understandable, regardless of your accounting background or business experience. Known for clarity and supporting technology, this edition focuses on skills you can transfer from the classroom to workplace.You begin with a basic foundation and simple service company examples before advancing to accounting within more challenging merchandising and manufacturing environments. Engaging learning features emphasize the relevance of the skills you're learning and ensure an understandable presentation. To optimize study, CNOWv2 provides interactive support, "Show Me How Videos" from the authors and an adaptive learning path that focuses on areas most challenging to you individually.

Contents

Part I: ACCOUNTING FOR A SERVICE BUSINESS.
1. Introduction to Accounting.
2. Analyzing Transactions: The Accounting Equation.
3. The Double-Entry Framework.
4. Journalizing and Posting Transactions.
5. Adjusting Entries and the Work Sheet.
6. Financial Statements and the Closing Process.
Comprehensive Problem 1: The Accounting Cycle.
Comprehensive Problem 1: Period 2: The Accounting Cycle.
Part II: ACCOUNTING FOR CASH AND PAYROLL.
7. Accounting for Cash.
8. Payroll Accounting: Employee Earnings and Deductions.
9. Payroll Accounting: Employer Taxes and Reports.
Part III: ACCOUNTING FOR A MERCHANDISING BUSINESS.
10. Accounting for Sales and Cash Receipts.
11. Accounting for Purchases and Cash Payments.
12. Special Journals.
13. Accounting for Merchandise Inventory.
14. Adjustments for a Merchandising Business.
15. Financial Statements and Year-End Accounting for a Merchandising Business.
Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers: Part 1.
Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers: Part 2.
Part IV: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS.
16. Accounting for Accounts Receivable.
17. Accounting for Notes and Interest.
18. Accounting for Long-Term Assets.
19. Accounting for Partnerships.
Comprehensive Problem 3: Specialized Accounting Procedures.
Part V: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.
20. Corporations: Organization and Capital Stock.
21. Corporations: Taxes, Earnings, Distributions, and the Statement of Retained Earnings.
22. Corporations: Bonds.
23. Statement of Cash Flows.
24. Analysis of Financial Statements.
25. Departmental Accounting.
26. Manufacturing Accounting: The Job Order Cost System.
27. Manufacturing Accounting: The Spreadsheet, Adjustments, and Financial Statements.
Module*. Accounting for a Professional Service Business: The Combination Journal. *available online only.