9780538972550

Century 21 Accounting General Journal

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  • ISBN13:

    9780538972550

  • ISBN10:

    0538972556

  • Edition: 8th
  • Format: Hardcover
  • Copyright: 2/3/2005
  • Publisher: Cengage Learning
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Summary

CENTURY 21 ACCOUNTING GENERAL JOURNAL (Green Text) begins with a two-column general journal, and then introduces students to special journals in cycle two. Based on teacher input, we have completely reorganized this new edition of CENTURY 21, starting with a service business organized as a proprietorship, progressing to a merchandising business organized as a corporation, and concluding with special topics, partnerships, and recording international sales and electronic transactions. Technology is integrated throughout the text, including Automated Accounting, Peachtree, QuickBooks, and Microsoft Excel. Also, the New Student Companion CD-ROM is included with each text. The student CD is exclusively available with CENTURY 21 and includes Competitive Event Prep, Automated Accounting data files, Electronic flash cards of key terms, Web links, PowerPoint presentations, and much, much more! CENTURY 21 ACCOUNTING presents real-world source documents as each new transaction is presented in the text. Source documents provide the objective evidence for journalizing every transaction, and are now included in the working papers for selected end of chapter problems. T accounts are always used to analyze transactions into debit and credit parts to increase student comprehension of journalizing transactions. Illustrations are consistently placed at the top of the page and include step-by-step instructions. Concepts are reinforced through descriptive text to provide complete accounting instruction. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. In addition, several short application problems at the end of each chapter have been added to build student's knowledge before completing the longer mastery and challenge problems.

Table of Contents

Accounting Cycle for a Service Business Organized as a Proprietorship
Starting a Proprietorship: Changes That Affect Owner?s Equity
Analyzing Transactions into Debit and Credit Parts
Journalizing Transactions
Posting to a General Ledger
Cash Control Systems
Work Sheet for a Service Business
Financial Statements for a Proprietorship
Recording Adjusting and Closing Entries for a Service Business
Accounting Cycle for a Merchandising Business Organized as a Corporation
Journalizing Purchases and Cash Payments
Journalizing Sales and Cash Receipts
Posting to General and Subsidiary Ledgers
Preparing Payroll Records
Payroll Accounting, Taxes, and Reports
Work Sheet for a Merchandising Business
Financial Statements for a Corporation
Recording Adjusting and Closing Entries for a Corporation
Accounting Cycle for a Merchandising Business Organized as a Corporation--Adjustments and Valuation
Accounting for Uncollectible Accounts Receivable
Accounting for Plant Assets and Depreciation
Accounting for Inventory
Accounting for Notes and Interest
Accounting for Accrued Revenue and Expenses
End-of-Fiscal-Period Work for a Corporation
Additional Accounting Procedures
Accounting for Partnerships
Recording International Sales and Electronic Transactions
Cash Flow Statement
Annual Report
Accounting Concepts
Using a Calculator and Computer Keypad
Recycling Problems
Answers to Audit Your Understanding
Glossary
Index
Table of Contents provided by Publisher. All Rights Reserved.

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