College Accounting: A Practical Approach, 13th edition

Preface

1. Accounting Concepts and Procedures
2. Debits and Credits: Analyzing and Recording Business Transactions
3. Beginning the Accounting Cycle
4. The Accounting Cycle Continued
5. The Accounting Cycle Completed
6. Banking Procedure and Control of Cash
7. Calculating Pay and Recording Payroll Taxes: The Beginning of the Payroll Process
8. Paying the Payroll, Depositing Payroll Taxes, and Filing the Required Quarterly and Annual Tax Forms: The Conclusion of the Payroll Process
9. Sales and Cash Receipts
10. Purchases and Cash Payments

Appendix: Special Journals with Problem Material

    11.    Preparing a Worksheet for a Merchandise Company

Appendix: A Worksheet for Art’s Wholesale Clothing Company Using a Perpetual Inventory System

    12.    Completion of the Accounting Cycle for a Merchandise Company

    13.    Accounting for Bad Debts

    14.    Notes Receivable and Notes Payable

    15.    Accounting for Merchandise Inventory

    16.    Accounting for Property, Plant, Equipment, and Intangible Assets

    17.    Partnership

    18.    Corporations: Organizations and Stock

    19.    Corporations: Stock Values, Dividends, Treasury Stocks, and Retained Earnings

    20.    Corporations and Bonds Payable

    21.    Statement of Cash Flows

    22.    Analyzing Financial Statements

    23.    The Voucher System

    24.    Departmental Accounting

    25.    Manufacturing Accounting

Index

Photo Credits