9780538629522

Century 21 Accounting: First-Year Course

by
  • ISBN13:

    9780538629522

  • ISBN10:

    0538629525

  • Edition: 6th
  • Format: Hardcover
  • Copyright: 5/23/1994
  • Publisher: Cengage Learning
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Summary

This text thoroughly prepares your first-year accounting students for the future. It exposes them to the entire accounting cycle, and a variety of business situations. It is the only text that covers the COMPLETE accounting cycle for all three major business organizations: sole proprietorships, partnerships, and corporations. This text is commonly referred to as "the blue book", and it uses the traditional multicolumn journal method to teach accounting concepts.

Table of Contents

PART 1 Accounting as a Career
Accounting Careers: Communication and Ethics in the Workplace
4(15)
PART 2 Accounting for a Service Business Organized as a Proprietorship
Starting a Proprietorship
19(17)
Starting a Proprietorship: Changes That Affect Owner's Equity
36(16)
Analyzing Transactions into Debit and Credit Parts
52(20)
Journalizing Transactions
72(26)
Posting to a General Ledger
98(36)
Using Microcomputers Safety and Health Considerations
122(1)
Integrating Automated Accounting---Topic 1 Recording Transactions for a Proprietorship
123(11)
Cash Control Systems
134(36)
Integrating Automated Accounting---Topic 2 Automated Cash Control Systems
160(7)
Reinforcement Activity 1A An Accounting Cycle for a Proprietorship: Journalizing and Posting Transactions
167(3)
Work Sheet for a Service Business
170(22)
Financial Statements for a Proprietorship
192(18)
Recording Adjusting and Closing Entries for a Service Business
210(35)
Integrating Automated Accounting---Topic 3 End-of-Fiscal-Period Work for a Proprietorship
232(8)
Reinforcement Activity 1B An Accounting Cycle for a Proprietorship: End-of-Fiscal-Period Work
240(1)
A Business Simulation Video Transfer
241(4)
PART 3 Accounting for a Merchandising Business Organized as a Partnership
Journalizing Purchases and Cash Payments
245(21)
Journalizing Sales and Cash Receipts
266(18)
Posting to General and Subsidiary Ledgers
284(42)
Integrating Automated Accounting---Topic 4 Recording Transactions for a Partnership
309(17)
Preparing Payroll Records
326(24)
Payroll Accounting, Taxes, and Reports
350(36)
Integrating Automated Accounting---Topic 5 Recording Payroll Transactions
374(7)
Reinforcement Activity 2A An Accounting Cycle for a Partnership: Journalizing and Posting Transactions
381(4)
A Business Simulation Stellar Attractions Pegboard Payroll
385(1)
Work Sheet for a Merchandising Business
386(24)
Financial Statements for a Partnership
410(24)
Recording Adjusting and Closing Entries for a Partnership
434(37)
Integrating Automated Accounting---Topic 6 End-of-Fiscal-Period Work for a Partnership
458(8)
Reinforcement Activity 2B An Accounting Cycle for a Partnership: End-of-Fiscal-Period Work
466(1)
A Business Simulation Viking Marine
467(4)
PART 4 Accounting for a Merchandising Business Organized as a Corporation
Recording Purchases and Cash Payments Using Special Journals
471(47)
Integrating Automated Accounting---Topic 7 Recording Purchases and Cash Payments for a Corporation
507(11)
Recording Sales and Cash Receipts Using Special Journals
518(50)
Integrating Automated Accounting---Topic 8 Recording Sales and Cash Receipts for a Corporation
554(9)
Reinforcement Activity 3A An Accounting Cycle for a Corporation: Journalizing and Posting Transactions
563(5)
Accounting for Uncollectible Accounts Receivable
568(18)
Accounting for Plant Assets and Depreciation
586(38)
Integrating Automated Accounting---Topic 9 Automated Accounting for Depreciation
619(5)
Accounting for Inventory
624(18)
Accounting for Notes and Interest
642(22)
Accounting for Accrued Revenue and Expenses
664(20)
Distributing Dividends and Preparing a Work Sheet for a Corporation
684(18)
Financial Statements and End-of-Fiscal-Period Entries for a Corporation
702(48)
Integrating Automated Accounting---Topic 10 End-of-Fiscal-Period Work for a Corporation
737(8)
Reinforcement Activity 3B An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work
745(2)
A Business Simulation Western Rider, Inc.
747(3)
PART 5 The Legal Environment of Business
Forming and Dissolving Business Organizations
750
Appendix A Accounting Concepts A-1
Appendix B Using a Calculator and Computer Keypad B-1
Appendix C Recycling Problems C-1
Appendix D Answers to Audit Your Understanding D-1
Glossary G-1
Index I-1

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