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Looseleaf for College Accounting: Chapters 1-13 15th ed. [köitmata]

(Univ of North Texas Denton), (Chattanooga State Tech), (Cerritos College)
  • Formaat: Loose-leaf, 1152 pages, kõrgus x laius x paksus: 274x229x18 mm, kaal: 1075 g
  • Ilmumisaeg: 24-Oct-2016
  • Kirjastus: McGraw-Hill Education
  • ISBN-10: 125999516X
  • ISBN-13: 9781259995163
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  • Formaat: Loose-leaf, 1152 pages, kõrgus x laius x paksus: 274x229x18 mm, kaal: 1075 g
  • Ilmumisaeg: 24-Oct-2016
  • Kirjastus: McGraw-Hill Education
  • ISBN-10: 125999516X
  • ISBN-13: 9781259995163
Teised raamatud teemal:

Through proven pedagogy, time-tested and accurate problem material, and a straightforward approach to the basics of accounting, Price/Haddock/Farina’s College Accounting, 15/e offers first-time accounting students a path to understanding and mastery. The authors represent the breadth of educational environments—a community college, a career school, and a four-year university—ensuring that the text is appropriate for all student populations. Throughout, they have adhered to a common philosophy about textbooks: they should be readable, contain many opportunities for practice,and be able to make accounting relevant for all.

 College Accounting, 15/e is available with McGraw-Hill Education Connect®. Connect is a learning platform proven to deliver better results for students and instructors. Textbook content integrates seamlessly with enhanced digital tools to create a personalized learning experience that provides students with precisely what they need, when they need it. With Connect, the educational possibilities are limitless.

Preface vii
Chapter 1 Accounting: The Language of Business 1(18)
Section 1 What Is Accounting?
2(7)
The Need for Financial Information
2(1)
Accounting Defined
2(1)
Accounting Careers
3(2)
Users of Financial Information
5(3)
Self Review
8(1)
Section 2 Business and Accounting
9(5)
Types of Business Entities
9(2)
Generally Accepted Accounting Principles
11(2)
Self Review
13(1)
Review and Applications
14(5)
Summary
14(1)
Learning Objectives
14(1)
Glossary
15(1)
Comprehensive Self Review
16(1)
Discussion Questions
16(1)
Problem
16(1)
Business Connections
17(1)
Answers to Self Reviews
18(1)
Chapter 2 Analyzing Business Transactions 19(32)
Section 1 Property and Financial Interest
20(7)
Beginning with Analysis
20(5)
Assets, Liabilities, and Owner's Equity
25(1)
Self Review
26(1)
Section 2 The Accounting Equation and Financial Statements
27(10)
The Fundamental Accounting Equation
27(5)
The Income Statement
32(1)
The Statement of Owner's Equity and the Balance Sheet
33(3)
The Importance of Financial Statements
36(1)
Self Review
36(1)
Review and Applications
37(14)
Summary
37(1)
Learning Objectives
37(1)
Glossary
38(1)
Comprehensive Self Review
38(1)
Discussion Questions
38(1)
Exercises
39(3)
Problems
42(5)
Business Connections
47(1)
Answers to Self Reviews
48(3)
Chapter 3 Analyzing Business Transactions Using T Accounts 51(36)
Section 1 Transactions That Affect Assets, Liabilities, and Owner's Equity
52(9)
Asset, Liability, and Owner's Equity Accounts
52(6)
Account Balances
58(2)
Self Review
60(1)
Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
61(11)
Revenue and Expense Accounts
61(4)
The Drawing Account
65(1)
The Rules of Debit and Credit
66(2)
The Trial Balance
68(1)
Financial Statements
69(1)
Chart of Accounts
69(1)
Permanent and Temporary Accounts
70(1)
Self Review
71(1)
Review and Applications
72(15)
Summary
72(1)
Learning Objectives
72(1)
Glossary
72(1)
Comprehensive Self Review
73(1)
Discussion Questions
73(1)
Exercises
74(2)
Problems
76(7)
Business Connections
83(1)
Answers to Self Reviews
84(3)
Chapter 4 The General Journal and the General Ledger 87(34)
Section 1 The General Journal
88(9)
Journals
88(1)
The General Journal
88(8)
Self Review
96(1)
Section 2 The General Ledger
97(6)
Ledgers
97(4)
Correcting Journal and Ledger Errors
101(1)
Self Review
102(1)
Review and Applications
103(18)
Summary
103(1)
Learning Objectives
103(1)
Glossary
104(1)
Comprehensive Self Review
104(1)
Discussion Questions
104(1)
Exercises
105(2)
Problems
107(10)
Business Connections
117(1)
Answers to Self Reviews
118(3)
Chapter 5 Adjustments and the Worksheet 121(40)
Section 1 The Worksheet
122(7)
The Trial Balance Section
122(1)
The Adjustments Section
123(5)
Self Review
128(1)
Section 2 Financial Statements
129(17)
The Adjusted Trial Balance Section
129(1)
The Income Statement and Balance Sheet Sections
130(2)
Preparing Financial Statements
132(11)
Journalizing and Posting Adjusting Entries
143(2)
Self Review
145(1)
Review and Applications
146(15)
Summary
146(1)
Learning Objectives
146(1)
Glossary
147(1)
Comprehensive Self Review
147(1)
Discussion Questions
147(1)
Exercises
148(2)
Problems
150(8)
Business Connections
158(1)
Answers to Self Reviews
159(2)
Chapter 6 Closing Entries and the Postclosing Trial Balance 161(34)
Section 1 Closing Entries
162(9)
The Closing Process
162(8)
Self Review
170(1)
Section 2 Using Accounting Information
171(6)
Preparing the Postclosing Trial Balance
171(1)
Interpreting the Financial Statements
172(2)
The Accounting Cycle
174(2)
Self Review
176(1)
Review and Applications
177(15)
Summary
177(1)
Learning Objectives
177(1)
Glossary
178(1)
Comprehensive Self Review
178(1)
Discussion Questions
178(1)
Exercises
178(3)
Problems
181(8)
Business Connections
189(1)
Answers to Self Reviews
190(2)
Mini-Practice Set 1 Service Business Accounting Cycle
192(3)
Eli's Consulting Services
Chapter 7 Accounting for Sales and Accounts Receivable 195(46)
Section 1 Merchandise Sales
196(7)
Special Journals and Subsidiary Ledgers
196(1)
The Sales Journal
197(5)
Self Review
202(1)
Section 2 Accounts Receivable
203(8)
The Accounts Receivable Ledger
203(1)
Sales Returns and Allowances
204(5)
Schedule of Accounts Receivable
209(1)
Self Review
210(1)
Section 3 Special Topics in Merchandising
211(11)
Credit Sales for a Wholesale Business
211(2)
Credit Policies
213(4)
Sales Taxes
217(4)
Self Review
221(1)
Review and Applications
222(19)
Summary
222(1)
Learning Objectives
222(1)
Glossary
222(1)
Comprehensive Self Review
223(1)
Discussion Questions
224(1)
Exercises
224(4)
Problems
228(9)
Business Connections
237(1)
Answers to Self Reviews
238(3)
Chapter 8 Accounting for Purchases and Accounts Payable 241(34)
Section 1 Merchandise Purchases
242(7)
Accounting for Purchases
242(6)
Self Review
248(1)
Section 2 Accounts Payable
249(8)
The Accounts Payable Ledger
249(1)
Purchases Returns and Allowances
250(2)
Schedule of Accounts Payable
252(2)
Determining the Cost of Purchases
254(1)
Internal Control of Purchases
255(1)
Self Review
256(1)
Review and Applications
257(18)
Summary
257(1)
Learning Objectives
257(1)
Glossary
257(1)
Comprehensive Self Review
258(1)
Discussion Questions
258(1)
Exercises
259(2)
Problems
261(10)
Business Connections
271(2)
Answers to Self Reviews
273(2)
Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures 275(70)
Section 1 Cash Receipts
276(7)
Cash Transactions
276(1)
The Cash Receipts Journal
276(6)
Self Review
282(1)
Section 2 Cash Payments
283(10)
The Cash Payments Journal
283(6)
The Petty Cash Fund
289(2)
Internal Control over Cash
291(1)
Self Review
292(1)
Section 3 Banking Procedures
293(11)
Writing Checks
293(1)
Endorsing Checks
294(1)
Preparing the Deposit Slip
294(1)
Handling Postdated Checks
295(1)
Reconciling the Bank Statement
296(3)
Adjusting the Financial Records
299(2)
Internal Control of Banking Activities
301(1)
Using Online Banking
301(2)
Self Review
303(1)
Appendix: The Perpetual Inventory System
304(8)
Review and Applications
312(33)
Summary
312(1)
Learning Objectives
312(1)
Glossary
313(1)
Comprehensive Self Review
314(1)
Discussion Questions
314(1)
Exercises
315(5)
Problems
320(20)
Business Connections
340(2)
Answers to Self Reviews
342(3)
Chapter 10 Payroll Computations, Records, and Payment 345(36)
Section 1 Payroll Laws and Taxes
346(4)
Who Is an Employee?
346(1)
Federal Employee Earnings and Withholding Laws
346(2)
State and Local Taxes
348(1)
Employer's Payroll Taxes and Insurance Costs
348(1)
Employee Records Required by Law
349(1)
Self Review
349(1)
Section 2 Calculating Earnings and Taxes
350(10)
Computing Total Earnings of Employees
350(1)
Determining Pay for Hourly Employees
351(6)
Determining Pay for Salaried Employees
357(1)
Recording Payroll Information for Employees
357(2)
Self Review
359(1)
Section 3 Recording Payroll Information
360(7)
Recording Payroll
360(1)
Paying Employees
361(2)
Individual Earnings Records
363(1)
Completing January Payrolls
364(2)
Self Review
366(1)
Review and Applications
367(14)
Summary
367(1)
Learning Objectives
367(1)
Glossary
367(1)
Comprehensive Self Review
368(1)
Discussion Questions
368(1)
Exercises
369(2)
Problems
371(6)
Business Connections
377(2)
Answers to Self Reviews
379(2)
Chapter 11 Payroll Taxes, Deposits, and Reports 381(34)
Section 1 Social Security, Medicare, and Employee Income Tax
382(11)
Payment of Payroll Taxes
382(8)
Wage and Tax Statement, Form W-2
390(1)
Annual Transmittal of Wage and Tax Statements, Form W-3
391(1)
Self Review
392(1)
Section 2 Unemployment Tax and Workers' Compensation
393(9)
Unemployment Compensation Insurance Taxes
393(7)
Internal Control over Payroll Operations
400(1)
Self Review
401(1)
Review and Applications
402(13)
Summary
402(1)
Learning Objectives
402(1)
Glossary
403(1)
Comprehensive Self Review
403(1)
Discussion Questions
403(1)
Exercises
404(1)
Problems
405(8)
Business Connections
413(1)
Answers to Self Reviews
414(1)
Chapter 12 Accruals, Deferrals, and the Worksheet 415(40)
Section 1 Calculating and Recording Adjustments
416(11)
The Accrual Basis of Accounting
416(1)
Using the Worksheet to Record Adjustments
417(9)
Self Review
426(1)
Section 2 Completing the Worksheet
427(6)
Preparing the Adjusted Trial Balance Section
427(3)
Preparing the Income Statement and Balance Sheet Sections
430(1)
Calculating Net Income or Net Loss
430(2)
Self Review
432(1)
Review and Applications
433(22)
Summary
433(1)
Learning Objectives
433(1)
Glossary
433(1)
Comprehensive Self Review
434(1)
Discussion Questions
434(1)
Exercises
435(1)
Problems
436(16)
Business Connections
452(1)
Answers to Self Reviews
453(2)
Chapter 13 Financial Statements and Closing Procedures 455
Section 1 Preparing the Financial Statements
456(6)
The Classified Income Statement
456(5)
Self Review
461(1)
Section 2 Completing the Accounting Cycle
462(14)
Journalizing and Posting the Adjusting Entries
462(3)
Journalizing and Posting the Closing Entries
465(2)
Preparing a Postclosing Trial Balance
467(1)
Interpreting the Financial Statements
468(1)
Journalizing and Posting Reversing Entries
469(4)
Review of the Accounting Cycle
473(2)
Self Review
475(1)
Review and Applications
476(23)
Summary
476(1)
Learning Objectives
476(1)
Glossary
476(1)
Comprehensive Self Review
477(1)
Discussion Questions
478(1)
Exercises
479(6)
Problems
485(11)
Business Connections
496(1)
Answers to Self Reviews
497(2)
Mini-Practice Set 2: Merchandising Business Accounting Cycle
499
The Fashion Rack
Appendix A The Home Depot 2015 Financial Statements (for the fiscal year ended January 31, 2016) A-1
Appendix B Combined Journal B-1
Glossary G
Index I-1
Sample General Ledger Accounts
Rules of Debit and Credit