Muutke küpsiste eelistusi

Looseleaf for College Accounting: A Contemporary Approach 4th ed. [köitmata]

(Chattanooga State Tech), (Univ of North Texas Denton), (Cerritos College)
  • Formaat: Loose-leaf, 1088 pages, kõrgus x laius x paksus: 277x231x25 mm, kaal: 1315 g
  • Ilmumisaeg: 21-Oct-2016
  • Kirjastus: McGraw-Hill Education
  • ISBN-10: 1259995054
  • ISBN-13: 9781259995057
Teised raamatud teemal:
  • köitmata
  • Hind: 121,73 €*
  • * saadame teile pakkumise kasutatud raamatule, mille hind võib erineda kodulehel olevast hinnast
  • See raamat on trükist otsas, kuid me saadame teile pakkumise kasutatud raamatule.
  • Kogus:
  • Lisa ostukorvi
  • Tasuta tarne
  • Lisa soovinimekirja
  • Formaat: Loose-leaf, 1088 pages, kõrgus x laius x paksus: 277x231x25 mm, kaal: 1315 g
  • Ilmumisaeg: 21-Oct-2016
  • Kirjastus: McGraw-Hill Education
  • ISBN-10: 1259995054
  • ISBN-13: 9781259995057
Teised raamatud teemal:

Based on the best-selling text by the same author team, College Accounting, A ContemporaryApproach, 4/e is a streamlined version of the text designed for instructorswho teach the course without covering special journals. The authorsrepresent the breadth of educational environments—a community college, a careerschool, and a four-year university—ensuring that the text is appropriate forall student populations. Throughout, they have adhered to a common philosophyabout textbooks: they should be readable, contain many opportunities forpractice, and be able to make accounting relevant for all.

 College Accounting, A ContemporaryApproach, 4/e isavailable with McGraw-Hill Education Connect®. Connect is a learning platformproven to deliver better results for students and instructors. Textbook contentintegrates seamlessly with enhanced digital tools to create a personalizedlearning experience that provides students with precisely what they need, whenthey 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)
Section 1 Self Review
8(1)
Section 2 Business and Accounting
9(5)
Types of Business Entities
9(2)
Generally Accepted Accounting Principles
11(2)
Section 2 Self Review
13(1)
Review and Applications
14(1)
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)
Section 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)
Section 2 Self Review
36(1)
Review and Applications
37(1)
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)
Section 1 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)
Section 2 Self Review
71(1)
Review and Applications
72(1)
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)
Section 1 Self Review
96(1)
Section 2 The General Ledger
97(6)
Ledgers
97(4)
Correcting Journal and Ledger Errors
101(1)
Section 2 Self Review
102(1)
Review and Applications
103(1)
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)
Section 1 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)
Section 2 Self Review
145(1)
Review and Applications
146(1)
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(31)
Section 1 Closing Entries
162(9)
The Closing Process
162(8)
Section 1 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)
Section 2 Self Review
176(1)
Review and Applications
177(1)
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, Accounts Receivable, and Cash Receipts 195(38)
Section 1 Understanding Merchandising Companies
196(9)
Recording Sales for Cash and On Account
197(1)
Recording Sales with Sales Tax Payable for Cash and On Account
198(1)
Recording Sales Returns and Sales Allowances
199(2)
Credit Policies
201(1)
Accounting for Different Types of Credit Sales
202(1)
Accounting for Credit Card Sales
202(2)
Section 1 Self Review
204(1)
Section 2 Special Topics in Merchandising
205(9)
Computing Trade Discounts
205(1)
Cash Discounts on Sales
206(1)
Cash Discounts on Sales, with Sales Returns
206(1)
Reporting Net Sales
207(1)
The Accounts Receivable Ledger
208(1)
Schedule of Accounts Receivable
209(2)
Sales Taxes
211(2)
Section 2 Self Review
213(1)
Review and Applications
214(1)
Summary
214(1)
Learning Objectives
214(1)
Glossary
214(1)
Comprehensive Self Review
215(1)
Discussion Questions
215(1)
Exercises
216(3)
Problems
219(11)
Business Connections
230(1)
Answers to Self Reviews
231(2)
Chapter 8 Accounting for Purchases, Accounts Payable, and Cash Payments 233(46)
Section 1 Merchandising Purchases
234(9)
Accounting for Purchases
234(3)
Purchase Returns and Allowances
237(4)
Determining the Net Delivered Cost of Purchases
241(1)
Section 1 Self Review
242(1)
Section 2 Accounts Payable
243(5)
The Accounts Payable Ledger
244(1)
Schedule of Accounts Payable
245(1)
Internal Control of Purchases
246(1)
Section 2 Self Review
247(1)
Appendix to
Chapter 8: The Perpetual Inventory System
248(8)
Review and Applications
256(1)
Summary
256(1)
Learning Objectives
256(1)
Glossary
256(1)
Comprehensive Self Review
257(1)
Discussion Questions
257(1)
Exercises
258(5)
Problems
263(12)
Business Connections
275(1)
Answers to Self Reviews
276(3)
Chapter 9 Cash 279(40)
Section 1 Cash Receipts
280(4)
Cash Transactions
280(3)
Section 1 Self Review
283(1)
Section 2 Petty Cash and Internal Controls for Cash
284(5)
The Petty Cash Fund
284(2)
Internal Control over Cash
286(2)
Section 2 Self Review
288(1)
Section 3 Banking Procedures
289(12)
Writing Checks
289(1)
Endorsing Checks
290(1)
Preparing the Deposit Slip
291(1)
Handling Postdated Checks
292(1)
Reconciling the Bank Statement
292(3)
Adjusting the Financial Records
295(3)
Internal Control of Banking Activities
298(1)
Using Online Banking
298(2)
Section 3 Self Review
300(1)
Review and Applications
301(1)
Summary
301(1)
Learning Objectives
301(1)
Glossary
301(1)
Comprehensive Self Review
302(1)
Discussion Questions
302(1)
Exercises
303(3)
Problems
306(9)
Business Connections
315(2)
Answers to Self Reviews
317(2)
Chapter 10 Payroll Computations, Records, and Payment 319(36)
Section 1 Payroll Laws and Taxes
320(4)
Who Is an Employee?
320(1)
Federal Employee Earnings and Withholding Laws
320(2)
State and Local Taxes
322(1)
Employer's Payroll Taxes and Insurance Costs
322(1)
Employee Records Required by Law
323(1)
Section 1 Self Review
323(1)
Section 2 Calculating Earnings and Taxes
324(10)
Computing Total Earnings of Employees
324(1)
Determining Pay for Hourly Employees
325(6)
Determining Pay for Salaried Employees
331(1)
Recording Payroll Information for Employees
331(2)
Section 2 Self Review
333(1)
Section 3 Recording Payroll Information
334(7)
Recording Payroll
334(1)
Paying Employees
335(2)
Individual Earnings Records
337(1)
Completing January Payrolls
338(2)
Section 3 Self Review
340(1)
Review and Applications
341(1)
Summary
341(1)
Learning Objectives
341(1)
Glossary
341(1)
Comprehensive Self Review
342(1)
Discussion Questions
342(1)
Exercises
343(2)
Problems
345(6)
Business Connections
351(2)
Answers to Self Reviews
353(2)
Chapter 11 Payroll Taxes, Deposits, and Reports 355(34)
Section 1 Social Security, Medicare, and Employee Income Tax
356(11)
Payment of Payroll Taxes
356(8)
Wage and Tax Statement, Form W-2
364(1)
Annual Transmittal of Wage and Tax Statements, Form W-3
365(1)
Section 1 Self Review
366(1)
Section 2 Unemployment Tax and Workers' Compensation
367(9)
Unemployment Compensation Insurance Taxes
367(7)
Internal Control over Payroll Operations
374(1)
Section 2 Self Review
375(1)
Review and Applications
376(1)
Summary
376(1)
Learning Objectives
376(1)
Glossary
377(1)
Comprehensive Self Review
377(1)
Discussion Questions
377(1)
Exercises
378(1)
Problems
379(8)
Business Connections
387(1)
Answers to Self Reviews
388(1)
Chapter 12 Accruals, Deferrals, and the Worksheet 389(41)
Section 1 Calculating and Recording Adjustments
390(11)
The Accrual Basis of Accounting
390(1)
Using the Worksheet to Record Adjustments
391(9)
Section 1 Self Review
400(1)
Section 2 Completing the Worksheet
401(6)
Preparing the Adjusted Trial Balance Section
401(3)
Preparing the Income Statement and Balance Sheet Sections
404(1)
Calculating Net Income or Net Loss
404(2)
Section 2 Self Review
406(1)
Review and Applications
407(1)
Summary
407(1)
Learning Objectives
407(1)
Glossary
407(1)
Comprehensive Self Review
408(1)
Discussion Questions
408(1)
Exercises
409(1)
Problems
410(16)
Business Connections
426(1)
Answers to Self Reviews
427(3)
Chapter 13 Financial Statements and Closing Procedures 430(43)
Section 1 Preparing the Financial Statements
430(6)
The Classified Income Statement
430(5)
Section 1 Self Review
435(1)
Section 2 Completing the Accounting Cycle
436(14)
Journalizing and Posting the Adjusting Entries
436(3)
Journalizing and Posting the Closing Entries
439(2)
Preparing a Postclosing Trial Balance
441(1)
Interpreting the Financial Statements
442(1)
Journalizing and Posting Reversing Entries
443(4)
Review of the Accounting Cycle
447(2)
Section 2 Self Review
449(1)
Review and Applications
450(1)
Summary
450(1)
Learning Objectives
450(1)
Glossary
450(1)
Comprehensive Self Review
451(1)
Discussion Questions
452(1)
Exercises
453(6)
Problems
459(11)
Business Connections
470(1)
Answers to Self Reviews
471(2)
Mini-Practice Set 2: Merchandising Business Accounting Cycle 473
The Fashion Rack
Appendix A The Home Depot 2015 Financial Statements (for the fiscal year ended January 31, 2016) A-1
Glossary G-1
Index I-1
Sample General Ledger Accounts
Rules of Debit and Credit