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Accounting 1-13 and Target Report and CD Package
ISBN: 9780130732200 | 0130732206
Edition: 5thFormat: Package
Publisher: Prentice Hall
Pub. Date: 1/1/2002
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1. Accounting and the Business Environment.
2. Recording Business Transactions.
3. Measuring Business Income: the Adjusting Process.
Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues.
4. Completing the Accounting Cycle.
Appendix to Chapter 4: Reversing Entries: An Optional Step.
5. Merchandising Operations and the Accounting Cycle.
Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System.
6. Accounting Information Systems.
7. Internal Control, Managing Cash, Making Ethical Judgments.
8. Accounts and Notes Receivable.
Appendix to Chapter 8: Discounting a Note Receivable.
9. Merchandise Inventory.
Appendix to Chapter 9: Comparing the Perpetual and Periodic Inventory Systems.
10. Plant Assets and Intangible Assets.
11. Current Liabilities and Payroll.
12. Partnerships.
13. Corporations: Paid-in Capital and the Balance Sheet.
Appendix A: Target Annual Report.
Appendix B: Chart of Accounts.
Appendix C: Present and Future Tables.
Appendix D: Check Figures.
Glossary.
Index.
Accounting: The Basis for Business Decisions. The Authority Underlying Accounting. Types of Business Organization. Accounting Concepts and Principles. The Accounting Equation. Accounting for Business Transactions. The Financial Statements.
2. Recording Business Transactions.
The Account. Double-Entry Accounting. The Flow of Accounting Data. Details of Journals and Ledgers. Expanding the... MORE
3. Measuring Business Income: the Adjusting Process.
Financial Statements and Adjusting Entries. Adjusting the Accounts. Prepaid (Deferrals) and Accruals. The Adjusted Trial Balance. Preparing the Financial Statements. Relationships among the Three Financial Statements. Ethical Issues in Accrual Accounting.
Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues.
4. Completing the Accounting Cycle.
The Accounting Cycle. The Work Sheet. Completing the Accounting Cycle. Classifying Assets and Liabilities. Balance Sheet Formats. Accounting Ratios.
Appendix to Chapter 4: Reversing Entries: An Optional Step.
5. Merchandising Operations and the Accounting Cycle.
What are Merchandising Operations? Purchasing Merchandise: The Perpetual Inventory System. Selling Inventory and Recording Cost of Goods Sold. Adjusting and Closing the Accounts of Merchandise. Preparing the Financial Statements of a Merchandiser. Two Key Ratios for Decision Making. The Periodic System: Measuring Cost of Goods Sold and Inventory Purchases.
Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System.
6. Accounting Information Systems.
Effective Accounting Information Systems. How Computerized and Manual Accounting Systems Work. Special Journals. The Role of the General Journals.
7. Internal Control, Managing Cash, Making Ethical Judgments.
Internal Control. The Bank Account as a Control Device. Internal Control over Cash Receipts. Internal Control over Cash Payments (Disbursements). Using a Budget to Manage Cash. Reporting Cash on the Balance Sheet. Ethics and Accounting.
8. Accounts and Notes Receivable.
Receivables: An Introduction. Accounting for Uncollectible Accounts (Bad Debts). Credit-Card, Bankcard, and Debit-Card Sales. Notes Receivable: An Overview. Accounting for Notes Receivable. Using Accounting Information for Decision Making.
Appendix to Chapter 8: Discounting a Note Receivable.
9. Merchandise Inventory.
Accounting for Inventory and Inventory Systems. Inventory Costing Methods. The perpetual System and Inventory Costing Methods. Accounting Principles and Inventories. Other Inventory Issues.
Appendix to Chapter 9: Comparing the Perpetual and Periodic Inventory Systems.
10. Plant Assets and Intangible Assets.
Measuring the Cost of Plant Assets. Measuring Plant Asset Depreciation. Other Issues in Accounting for Plant Assets. Accounting for Natural Resources. Accounting for Intangible Assets. Ethical Issues: Plant Assets and Intangibles.
11. Current Liabilities and Payroll.
Current Liabilities of Known Amount. Current Liabilities That Must Be Estimated. Ethical Issues in Reporting Liabilities. Accounting for Payroll. The Payroll System. Reporting Payroll Expense and Liabilities.
12. Partnerships.
Characteristics of a Partnership. Types of Partnerships. The Partnership Start-up. Sharing Profits and Losses, and Drawings. Admission of a Partner. Withdrawal (Resignation or Death) of a Partner. Liquidation of a Partnership. Partnership Financial Statements.
13. Corporations: Paid-in Capital and the Balance Sheet.
Corporations: An Overview. Stockholder's Equity: The Basics. Issuing Stock. Accounting for Cash Dividends. Different Values of Stock. Evaluating Operations. Accounting for Income Taxes by Corporations.
Appendix A: Target Annual Report.
Appendix B: Chart of Accounts.
Appendix C: Present and Future Tables.
Appendix D: Check Figures.
Glossary.
Index.
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