College accounting : chapters 1-27
著者
書誌事項
College accounting : chapters 1-27
South-Western Cengage Learning, 2011
20th ed
- : student ed., hbk
- : international ed., pbk
- タイトル別名
-
Heintz & Parry
大学図書館所蔵 件 / 全2件
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注記
Includes index
内容説明・目次
内容説明
As one of the most popular choices in college accounting today, Heintz/Parry's "College Accounting, 20E, International Edition" combines a unique narrative style and proven, step-by-step approach with tightly integrated learning features that make accounting understandable to every student, regardless of their accounting background or business experience. The book's well-crafted, comprehensive presentation builds student confidence by starting with simple examples and concepts before advancing to more complex accounting environments and practices. Learning features and fresh examples of accounting in practice throughout this edition help students focus on the relevant, practical skills that ensure immediate success and a strong future, no matter what the students' career choices. Trusted for its unwavering accuracy, the book's solid presentation and readable style are supported by a comprehensive supplement package, including the innovative, new CengageNOW online learning and course management system. With this complete, practical package students gain valuable insight into how accounting success in the classroom today translates into ongoing skills in the future.
目次
PART 1: ACCOUNTING FOR A SERVICE BUSINESS. 1. Introduction to Accounting. 2. Analyzing Transactions: The Accounting Equation. 3. The Double-Entry Framework. 4. Journalizing and Posting Transactions. 5. Adjusting Entries and the Work Sheet. Appendix: Depreciation Methods. 6. Financial Statements and the Closing Process. Appendix: Statement of Cash Flows. Comprehensive Problem 1: The Accounting Cycle. PART 2: ACCOUNTING FOR CASH AND PAYROLL. 7. Accounting for Cash. Appendix: Internal Controls. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS. 10. Accounting for Sales and Cash Receipts. 11. Accounting for Purchases and Cash Payments. Appendix: The Net-Price Method of Recording Purchases. 12. Special Journals. 13. Accounting for Merchandise Inventory. Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods. 14. Adjustments and the Work Sheet for a Merchandising Business. Appendix: Expense Method of Accounting for Prepaid Expenses. 15. Financial Statements and Year-End Accounting for a Merchandising Business Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 1. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2. PART 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS. 16. Accounting for Accounts Receivable. 17. Accounting for Notes and Interest. 18. Accounting for Long-Term Assets. 19. Accounting for Partnerships. Comprehensive Problem 3: Specialized Accounting Procedures. PART 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES. 20. Corporations: Organization and Capital Stock. 21. Corporations: Taxes, Earnings, Distributions, and the Retained Earnings Statement. 22. Corporations: Bonds. Appendix: Effective Interest Method. 23. Statements of Cash Flows. Appendix: Statement of Cash Flows: The Direct Method. 24. Analysis of Financial Statements. 25. Departmental Accounting. 26. Manufacturing Accounting: The Job Order Cost System. 27. Manufacturing Accounting: The Work Sheet and Financial Statements. Module: Accounting for a Professional Service Business: The Combination Journal.
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