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PART 1 Accounting for a Service Business Organized as a Proprietorship |
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2 | (228) |
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Starting a Proprietorship: Changes That Affect the Accounting Equation |
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4 | (22) |
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Accounting in the Real World: Gold's Gym |
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5 | (21) |
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6 | (4) |
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How Business Activities Change the Accounting Equation |
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10 | (4) |
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How Transactions Change Owner's Equity in an Accounting Equation |
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14 | (5) |
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19 | (7) |
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Analyzing Transactions into Debit and Credit Parts |
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26 | (28) |
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Accounting in the Real World: American Automobile Association (AAA) |
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27 | (27) |
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28 | (4) |
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Analyzing How Transactions Affect Accounts |
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32 | (6) |
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Analyzing How Transactions Affect Owner's Equity Accounts |
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38 | (8) |
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46 | (8) |
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Recording Transactions in a General Journal |
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54 | (34) |
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Accounting in the Real World: Travelocity |
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55 | (33) |
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Journals, Source Documents, and Recording Entries in a Journal |
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56 | (7) |
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Journalizing Buying Insurance, Buying on Account, and Paying on Account |
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63 | (5) |
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Journalizing Transactions That Affect Owner's Equity and Receiving Cash on Account |
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68 | (6) |
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Starting a New Journal Page |
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74 | (5) |
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79 | (9) |
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Posting from a General Journal to a General Ledger |
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88 | (28) |
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Accounting in the Real World: Amazon.Com |
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89 | (27) |
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Preparing a Chart of Accounts |
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90 | (6) |
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Posting from a General Journal to a General Ledger |
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96 | (6) |
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Completed General Ledger, Proving Cash, and Making Correcting Entries |
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102 | (8) |
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110 | (6) |
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116 | (34) |
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Accounting in the Real World: Books-A-Million |
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117 | (30) |
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118 | (6) |
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124 | (5) |
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Dishonored Checks and Electronic Banking |
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129 | (5) |
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134 | (6) |
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140 | (7) |
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Reinforcement Activity 1 --- PART A An Accounting Cycle for a Proprietorship: Journalizing and Posting Transactions |
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147 | (3) |
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Work Sheet for a Service Business |
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150 | (28) |
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Accounting in the Real World: The AICPA |
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151 | (27) |
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152 | (5) |
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Planning Adjusting Entries on a Work Sheet |
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157 | (5) |
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Extending Financial Statement Information on a Work Sheet |
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162 | (5) |
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Finding and Correcting Errors on the Work Sheet |
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167 | (5) |
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172 | (6) |
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Financial Statements for a Proprietorship |
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178 | (22) |
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Accounting in the Real World: Tommy Hilfiger |
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179 | (21) |
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Preparing an Income Statement |
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180 | (7) |
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Balance Sheet Information on a Work Sheet |
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187 | (7) |
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194 | (6) |
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Recording Adjusting and Closing Entries for a Service Business |
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200 | (30) |
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Accounting in the Real World: The Walt Disney Company |
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201 | (27) |
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Recording Adjusting Entries |
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202 | (4) |
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Recording Closing Entries |
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206 | (7) |
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Preparing a Post-Closing Trial Balance |
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213 | (8) |
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221 | (7) |
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Reinforcement Activity 1 --- PART B An Accounting Cycle for a Proprietorship: End-of-Fiscal-Period Work |
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228 | (2) |
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PART 2 Accounting for a Merchandising Business Organized as a Corporation |
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230 | |
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Journalizing Purchases and Cash Payments |
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232 | (36) |
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Accounting in the Real World: OfficeMax |
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233 | (35) |
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Journalizing Purchases Using a Purchases Journal |
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234 | (8) |
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Journalizing Cash Payments Using a Cash Payments Journal |
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242 | (6) |
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Performing Additional Cash Payments Journal Operations |
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248 | (6) |
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Journalizing Other Transactions Using a General Journal |
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254 | (6) |
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260 | (8) |
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Journalizing Sales and Cash Receipts Using Special Journals |
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268 | (28) |
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Accounting in the Real World: Best Buy |
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269 | (27) |
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Journalizing Sales on Account Using a Sales Journal |
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270 | (6) |
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Journalizing Cash Receipts Using a Cash Receipts Journal |
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276 | (9) |
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Recording Transactions Using a General Journal |
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285 | (4) |
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289 | (7) |
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Posting to General and Subsidiary Ledgers |
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296 | (42) |
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Accounting in the Real World: palmOne. Inc. |
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297 | (41) |
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Posting to an Accounts Payable Ledger |
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298 | (9) |
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Posting to an Accounts Receivable Ledger |
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307 | (8) |
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Posting from Journals to a General Ledger |
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315 | (5) |
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Posting Special Journal Totals to a General Ledger |
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320 | (7) |
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Correcting Errors in Subsidiary Ledger Accounts |
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327 | (4) |
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331 | (7) |
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Preparing Payroll Records |
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338 | (28) |
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Accounting in the Real World: The Green Bay Packers |
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339 | (27) |
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Preparing Payroll Time Cards |
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340 | (5) |
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Determining Payroll Tax Withholding |
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345 | (6) |
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Preparing Payroll Records |
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351 | (5) |
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356 | (4) |
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360 | (6) |
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Payroll Accounting, Taxes, and Reports |
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366 | (36) |
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Accounting in the Real World: Intel |
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367 | (31) |
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368 | (5) |
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Recording Employer Payroll Taxes |
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373 | (5) |
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Reporting Withholding and Payroll Taxes |
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378 | (5) |
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Paying Withholding and Payroll Taxes |
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383 | (8) |
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391 | (7) |
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Reinforcement Activity 2 --- PART A An Accounting Cycle for a Corporation: Journalizing and Posting Transactions |
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398 | (4) |
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Distributing Dividends and Preparing a Work Sheet for a Merchandising Business |
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402 | (42) |
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Accounting in the Real World: Lowe's |
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403 | (41) |
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Distributing Corporate Earnings to Stockholders |
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404 | (5) |
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Beginning an 8-Column Work Sheet for a Merchandising Business |
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409 | (6) |
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Planning and Recording a Merchandise Inventory Adjustment |
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415 | (4) |
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Planning and Recording an Allowance for Uncollectible Accounts Adjustment |
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419 | (4) |
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Planning and Recording Depreciation Adjustments |
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423 | (4) |
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Calculating Federal Income Tax and Completing a Work Sheet |
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427 | (11) |
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438 | (6) |
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Financial Statements for a Corporation |
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444 | (34) |
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Accounting in the Real World: Gap, Inc. |
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445 | (33) |
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Preparing an Income Statement |
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446 | (9) |
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Analyzing an Income Statement |
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455 | (6) |
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Preparing a Statement of Stockholders' Equity |
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461 | (3) |
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Preparing a Balance Sheet |
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464 | (9) |
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473 | (5) |
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Recording Adjusting and Closing Entries for a Corporation |
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478 | |
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Accounting in the Real World: Apple |
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479 | (29) |
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Recording Adjusting Entries |
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480 | (7) |
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Recording Closing Entries for Income Statement Accounts |
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487 | (7) |
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Preparing a Post-Closing Trial Balance |
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494 | (6) |
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500 | (8) |
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Reinforcement Activity 2 --- PART B An Accounting Cycle for a Corporation: End-of-Fiscal Period Work |
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508 | |
Appendix A: Statement of Cash Flows |
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1 | (1) |
Appendix B: Best Buy's Fiscal 2004 Annual Report and Form 10-K |
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1 | (1) |
Appendix C: Accounting Concepts |
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1 | (1) |
Appendix D: Using a Calculator and Computer Keypad |
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1 | (1) |
Appendix E: Recycling Problems |
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1 | (1) |
Appendix F: Answers to Audit Your Understanding |
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1 | (1) |
Glossary |
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1 | (1) |
Index |
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1 | |