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| Accounting and the Business Environment Vignette: Sherman Lawn Service and DeFilippo Catering | |
| Accounting: The Language of Business | |
| Decision Makers: The Users of Accounting Information | |
| Financial Accounting and Management Accounting | |
| The Accounting Profession Governing Organizations | |
| Ethics in Accounting and Business Standards of Professional Conduct | |
| Types of Business Organization... MORE | |
| Accounting Concepts and Principles | |
| The Entity Concept | |
| The Reliability (Objectivity) Principle | |
| The Cost Principle | |
| The Going-Concern Concept | |
| The Stable-Monetary-Unit Concept | |
| The Accounting Equation Assets and Liabilities | |
| Ownerrsquo;s Equity Accounting for Business Transactions | |
| Evaluating Business Transactionsndash; | |
| The User Perspective of Accounting | |
| The Financial Statements | |
| Financial Statement Headings Relationships | |
| Among the Financial Statements | |
| j Decision Guidelines | |
| c Summary | |
| Problem | |
| Review: Accounting and the Business Environment, Quick Check/Accounting | |
| Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | |
| Apply Your Knowledge, Decision Cases/Ethical Issues/Financial Statement Case/Team Projects | |
| Recording Business Transactions Vignette: Sherman Lawn Service and DeFilippo Catering | |
| The Account, the Ledger, and the Journal Assets Liabilities Ownerrsquo;s Equity | |
| Chart of Accounts | |
| Double-Entry Accounting | |
| The T-Account Increases and Decreases in the Accounts | |
| Recording Transactions in the Journal Posting (Copying Information) from the Journal to the Ledger | |
| Expanding the Rules of Debit and Credit: Revenues and Expenses | |
| The Normal Balance of an Account | |
| The Flow of Accounting Data Source Documents Journalizing Transactions and Posting to the Ledger | |
| 7e_FMsamp_0132439603.QXD 6/29/06 3:16 PM Page iii The Ledger Accounts After Posting | |
| The Trial Balance Details of Journals and Ledgers | |
| Details in the Ledger Correcting Trial Balance Errors | |
| The Four-Column Account: An Alternative to the T-Account Recording Transactions From Actual Business Documents | |
| j Decision Guidelines | |
| c Summary | |
| Problem | |
| Review: Recording Business Transactions, Quick Check/Accounting | |
| Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing | |
| Problem Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project c Demo Doc: Debit/Credit Transaction Analysis c Demo Doc Solutions | |
| The Adjusting Process Vignette: Cookie Lapp | |
| Travel Accounting Concepts and Principles | |
| Accrual Accounting versus Cash-Basis Accounting | |
| The Accounting Period | |
| The Revenue Principle | |
| The Matching Principle | |
| The Time-Period Concept Adjusting the Accounts Prepaids and Accruals Prepaid Expenses | |
| Depreciation Accrued Expenses Accrued Revenues Unearned Revenues Summary of the Adjusting Process | |
| The Adjusted Trial Balance | |
| The Financial Statements | |
| Preparing the Statements Relationships Among the Financial Statements | |
| Ethical Issues in Accrual Accounting | |
| j Decision Guidelines | |
| c Summary | |
| Problem | |
| Review: The Adjusting Process, Quick Check/Accounting Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | |
| Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project | |
| Alternative Treatment of Prepaid Expenses and Unearned Revenues | |
| Completing the Accounting Cycle Vignette: Sherman Lawn Service and DeFilippo Catering | |
| The Accounting Cycle | |
| The Work Sheet | |
| Summary | |
| Problem | |
| 1 iv Contents | |
| Completing the Accounting Cycle | |
| Preparing the Financial Statements | |
| Recording the Adjusting Entries Closing the Accounts | |
| Postclosing Trial Balance Classifying Assets and Liabilities Assets | |
| Table of Contents provided by Publisher. All Rights Reserved. |