The Tenth Edition of College Accounting, International Edition retains the successful characteristics that make it a market leader--accuracy, careful pacing, and repetition of accounting terms, concepts, and procedures--while integrating new small-business and career features that provide students with real-world business experience. INDICE: I. THE ACCOUNTING CYCLE FOR A SERVICE BUSINESS: ANALYZING BUSINESSTRANSACTIONS. 1. Asset, Liability, Owner's Equity, Revenue, and Expense Accounts. 2. T Accounts, Debits and Credits, Trial Balance, and Financial Statements. 3. The General Journal and the General Ledger. 4. Adjusting Entries and theWork Sheet. 5. Closing Entries and the Post-Closing Trial Balance. II. ACCOUNTING FOR CASH AND PAYROLL. 6. Bank Accounts and Cash Funds. 7. Employee Earnings and Deductions. 8. Employer Taxes, Payments, and Reports. III. THE ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS; USING SPECIAL JOURNALS. 9. Sales and Purchases. Appendix. Sales and Purchases--Perpetual Method. 10. Cash Receipts and Cash Payments. Appendix. The Voucher System of Accounting. 11. Work Sheet and Adjusting Entries. 12. Financial Statements, Closing Entries, and Reversing Entries. IV. ACCOUNTING FOR PROMISSORY NOTES. 13. Notes Payable. 14. Notes Receivable. V. ACCOUNTING FOR VALUATION OF RECEIVABLES, INVENTORY, PROPERTY AND EQUIPMENT, AND INTANGIBLE ASSETS. 15. Uncollectible Accounts. 16. Ending Merchandise Inventory. Appendix. Estimating the Value of Inventories. 17. Property and Equipment and Intangible Assets. VI. ACCOUNTING FOR PARTNERSHIPS AND CORPORATIONS. 18. Partnerships. 19. Corporate Organization and Capital Stock. 20. Corporate Taxes, Retained Earnings, and Dividends. 21. Corporate Bonds. VII. ACCOUNTING FOR DECISION MAKING AND MANUFACTURING. 22. The Statement of Cash Flows--Indirect Method. Appendix. Statement of Cash Flows--Direct Method. 23. Comparative Financial Statements. 24. Manufacturing Accounting. Appendix A. Methodsof Depreciation. Appendix B. Bad Debts. Appendix C. Inventory Methods. Appendix D. The Statement of Cash Flows. Appendix E. Departmental Accounting.
- ISBN: 978-0-538-75580-1
- Editorial: South Western College
- Encuadernacion: Rústica
- Páginas: 1040
- Fecha Publicación: 01/05/2010
- Nº Volúmenes: 1
- Idioma: Inglés