College accounting : a contemporary approach / M. David Haddock, Jr., John Ellis Price, Michael J. Farina.
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Main Authors: | , , |
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Format: | Book |
Language: | English |
Published: |
New York :
McGraw-Hill Irwin,
[2012]
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Edition: | Second edition. |
Subjects: |
Table of Contents:
- Machine generated contents note: Section 1 What Is Accounting?
- The Need for Financial Information
- Accounting Defined
- Accounting Careers
- Users of Financial Information
- Section 1 Self Review
- Section 2 Business and Accounting
- Types of Business Entities
- Generally Accepted Accounting Principles
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Problem
- Business Connections
- Answers to Self Reviews
- Section 1 Property and Financial Interest
- Beginning with Analysis
- Assets, Liabilities, and Owner's Equity
- Section 1 Self
- Section 2 The Accounting Equation and Financial Statements
- The Fundamental Accounting Equation
- The Income Statement
- The Statement of Owner's Equity and the Balance Sheet
- The Importance of Financial Statements
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Transactions That Affect Assets, Liabilities, and Owner's Equity
- Asset, Liability, and Owner's Equity Accounts
- Account Balances
- Section 1 Self Review
- Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
- Revenue and Expense Accounts
- The Drawing Account
- The Rules of Debit and Credit
- The Trial Balance
- Financial Statements
- Chart of Accounts
- Permanent and Temporary Accounts
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 The General Journal
- Journals
- The General Journal
- Section 1 Self Review
- Section 2 The General Ledger
- Ledgers
- Correcting Journal and Ledger Errors
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 The Worksheet
- The Trial Balance Section
- The Adjustments Section
- Section 1 Self Review
- Section 2 Financial Statements
- The Adjusted Trial Balance Section
- The Income Statement and Balance Sheet Sections
- Preparing Financial Statements
- Journalizing and Posting Adjusting Entries
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Closing Entries
- The Closing Process
- Section 1 Self Review
- Section 2 Using Accounting Information
- Preparing the Postclosing Trial Balance
- Interpreting the Financial Statements
- The Accounting Cycle
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Set 1 Service Business Accounting Cycle
- Wells' Consulting Services
- Section 1 Understanding Merchandising Companies
- Recording Sales for Cash and On Account
- Recording Sales with Sales Tax Payable for Cash and On Account
- Recording Sales Returns and Sales Allowances
- Credit Policies
- Accounting for Different Types of Credit Sales
- Accounting for Credit Card Sales
- Section 1 Self Review
- Section 2 Special Topics in Merchandising
- Computing Trade Discounts
- Cash Discounts on Sales
- Cash Discounts on Sales, with Sales Returns
- Reporting Net Sales
- The Accounts Receivable Ledger
- Schedule of Accounts Receivable
- Sales Taxes
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Merchandising Purchases
- Accounting for Purchases
- Purchase Returns and Allowances
- Determining the Net Delivered Cost of Purchases
- Section 1 Self Review
- Section 2 Accounts Payable
- The Accounts Payable Ledger
- Schedule of Accounts Payable
- Internal Control of Purchases
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Cash Receipts
- Cash Transactions
- Section 1 Self Review
- Section 2 Petty Cash and Internal Controls for Cash
- The Petty Cash Fund
- Internal Control over Cash
- Section 2 Self Sevier
- Section 3 Banking Procedures
- Writing Checks
- Endorsing Checks
- Preparing the Deposit Slip
- Handling Postdated Checks
- Reconciling the Bank Statement
- Adjusting the Financial Records
- Internal Control of Banking Activities
- Using Online Banking
- Section 3 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Payroll Laws and Taxes
- Who Is an Employee?
- Federal Employee Earnings and Withholding Laws
- State and Local Taxes
- Employer's Payroll Taxes and Insurance Costs
- Employee Records Required by Law
- Section 1 Self Review
- Section 2 Calculating Earnings and Taxes
- Computing Total Earnings of Employees
- Determining Pay for Hourly Employees
- Determining Pay for Salaried Employees
- Recording Payroll Information for Employees
- Section 2 Self Review
- Section 3 Recording Payroll Information
- Recording Payroll
- Paying Employees
- Individual Earnings Records
- Completing January Payrolls
- Section 3 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Social Security, Medicare, and Employee Income Tax
- Payment of Payroll Taxes
- Wage and Tax Statement, Form W-2
- Annual Transmittal of Wage and Tax Statements, Form W-3
- Section 1 Self Review
- Section 2 Unemployment Tax and Workers' Compensation
- Unemployment Compensation Insurance Taxes
- Internal Control over Payroll Operations
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Calculating and Recording Adjustments
- The Accrual Basis of Accounting
- Using the Worksheet to Record Adjustments
- Section 1 Self Rule
- Section 2 Completing the Worksheet
- Preparing the Adjusted Trial Balance Section
- Preparing the Balance Sheet and Income Statement Sections
- Calculating Net Income or Net Loss
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Section 1 Preparing the Financial Statements
- The Classified Income Statement
- The Statement of Owner's Equity
- The Classified Balance Sheet
- Section 1 Self widow
- Section 2 Completing the Accounting Cycle
- Journalizing and Posting the Adjusting Entries
- Journalizing and Posting the Closing Entries
- Preparing a Postclosing Trial Balance
- Interpreting the Financial Statements
- Journalizing and Posting Reversing Entries
- Review of the Accounting Cycle
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Set 2 Merchandising Business Accounting Cycle
- The Fashion Rack.