Schaum's outline of theory and problems of bookkeeping and accounting

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Schaum's outline of theory and problems of bookkeeping and accounting

Joel J. Lerner

(Schaum's outline series)

McGraw-Hill, c1994

3rd ed

Other Title

Outline of theory and problems of bookkeeping and accounting

Bookkeeping and accounting

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Spine title: Bookkeeping and accounting

Includes index

Description and Table of Contents

Description

An ideal key to mastering bookkeeping and accounting essentials, this book also offers practical guidance. It teaches the real-world applications of the concepts discussed via a broad range of 724 answered questions and problems with detailed solutions. Students will also find abundant examples of different types of ledgers and worksheets and how they're used. The exams included, typical of those given at the high school and 2- and 4-year college levels, provide an excellent opportunity to check understanding and boost test performance.

Table of Contents

Part I: The Bookkeeping Cycle. Assets, Liabilities, and Capital. Debits and Credits: The Double-Entry System. ournalizing and Posting Transactions. Financial Statements. Adjusting and Closing Procedures. Part II: Special Journals, Ledgers, and The Worksheet. Repetitive Transactions--The Sales and Purchases Journal. The Cash Journal. Summarizing and Reporting via the Worksheet. Part III: Merchandising. The Merchandising Company. Costing Merchandise Inventory. Pricing Merchandise. Part IV: Specific Bookkeeping & Accounting Topics. Negotiable Instruments. Controlling Cash. Payroll. Property, Plant and Equipment: Depreciation. Part V: Other Business Organizations. The Partnerships. The Corporation.

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