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Accounting : Chapters 1-13,9780132249959
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Accounting : Chapters 1-13

by ;
Edition:
7th
ISBN13:

9780132249959

ISBN10:
0132249952
Format:
Paperback
Pub. Date:
1/1/2007
Publisher(s):
Prentice Hall

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Summary

The Horngren System of instruction replicates the classroom experience by providing more "I get it" moments outside of class. Wers"ve talked to tons of POA instructors and our editors have even taken the accounting course (numerous times!) to figure out the following issue in this course that is consistent: Students understand (or "get it") right after you do a problem in class, but as soon as they leave class, with each passing hour, their ability to do the problems again and complete their homework diminishes to the point of them either having to come to office hours to get help, or they just quit and get behind in the course. On top of this, you can end up getting behind in the course as well, in order to keep everyone on track. The Horngren system helps to recreate the "I get it" moments outside of class-keeping both you and the students on track.

Table of Contents

Accounting and the Business Environment Vignette: Sherman Lawn Service and DeFilippo Catering
Accounting: The Language of Business
Decision Makers: The Users of Accounting Information
Financial Accounting and Management Accounting
The Accounting Profession Governing Organizations
Ethics in Accounting and Business Standards of Professional Conduct
Types of Business Organizations
Accounting Concepts and Principles
The Entity Concept
The Reliability (Objectivity) Principle
The Cost Principle
The Going-Concern Concept
The Stable-Monetary-Unit Concept
The Accounting Equation Assets and Liabilities
Ownerrsquo;s Equity Accounting for Business Transactions
Evaluating Business Transactionsndash;
The User Perspective of Accounting
The Financial Statements
Financial Statement Headings Relationships
Among the Financial Statements
j Decision Guidelines
c Summary
Problem
Review: Accounting and the Business Environment, Quick Check/Accounting
Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)
Apply Your Knowledge, Decision Cases/Ethical Issues/Financial Statement Case/Team Projects
Recording Business Transactions Vignette: Sherman Lawn Service and DeFilippo Catering
The Account, the Ledger, and the Journal Assets Liabilities Ownerrsquo;s Equity
Chart of Accounts
Double-Entry Accounting
The T-Account Increases and Decreases in the Accounts
Recording Transactions in the Journal Posting (Copying Information) from the Journal to the Ledger
Expanding the Rules of Debit and Credit: Revenues and Expenses
The Normal Balance of an Account
The Flow of Accounting Data Source Documents Journalizing Transactions and Posting to the Ledger
7e_FMsamp_0132439603.QXD 6/29/06 3:16 PM Page iii The Ledger Accounts After Posting
The Trial Balance Details of Journals and Ledgers
Details in the Ledger Correcting Trial Balance Errors
The Four-Column Account: An Alternative to the T-Account Recording Transactions From Actual Business Documents
j Decision Guidelines
c Summary
Problem
Review: Recording Business Transactions, Quick Check/Accounting
Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing
Problem Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project c Demo Doc: Debit/Credit Transaction Analysis c Demo Doc Solutions
The Adjusting Process Vignette: Cookie Lapp
Travel Accounting Concepts and Principles
Accrual Accounting versus Cash-Basis Accounting
The Accounting Period
The Revenue Principle
The Matching Principle
The Time-Period Concept Adjusting the Accounts Prepaids and Accruals Prepaid Expenses
Depreciation Accrued Expenses Accrued Revenues Unearned Revenues Summary of the Adjusting Process
The Adjusted Trial Balance
The Financial Statements
Preparing the Statements Relationships Among the Financial Statements
Ethical Issues in Accrual Accounting
j Decision Guidelines
c Summary
Problem
Review: The Adjusting Process, Quick Check/Accounting Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)
Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project
Alternative Treatment of Prepaid Expenses and Unearned Revenues
Completing the Accounting Cycle Vignette: Sherman Lawn Service and DeFilippo Catering
The Accounting Cycle
The Work Sheet
Summary
Problem
1 iv Contents
Completing the Accounting Cycle
Preparing the Financial Statements
Recording the Adjusting Entries Closing the Accounts
Postclosing Trial Balance Classifying Assets and Liabilities Assets
Table of Contents provided by Publisher. All Rights Reserved.


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