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9780618381616

College Accounting, Chapters 1-26 Complete

by ;
  • ISBN13:

    9780618381616

  • ISBN10:

    0618381619

  • Edition: 8th
  • Format: Hardcover
  • Copyright: 2004-01-22
  • Publisher: South-Western College Pub
  • View Upgraded Edition
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Summary

This market-leading college accounting text helps students understand basic business structures and cycles and gain competence in ledger entry and organization. Known for its accuracy, careful pacing, and repetition of terms, concepts, and procedures, the text provides a comprehensive introduction to the business of accounting. The Eighth Edition retains the popular characteristics of previous editions, while integrating Internet features that support classroom planning and instruction and provide students with real-world business experience. New pedagogical tools, such as web activities and problem-solving exercises, have been added to reflect this integrated approach. New! PowerPoint slides--available on the Instructor and Student web sites, HM ClassPrep CD-ROM, and HMAccounting Student CD-ROM--include forms, tables, and art from the text as well as sample problems and other resources. New! Blackboard Course Cartridges and WebCT CDs provide flexible, efficient, and creative ways to present learning materials and manage distance-learning courses. In addition to course management features, instructors can track student performance electronically and receive assignments via the Internet. New! SMARTHINKING online tutoring provides support for students during typical homework hours. Students may interact live online with an "e-structor" or submit questions and spreadsheets for feedback within 24 hours. New! The "Computer Lab" feature allows students to manage accounting transactions for a sole proprietorship business, which helps them gain real-world accounting experience. New! Houghton Mifflin Windows General Ledger Software has been updated to offer complete coverage of accounting concepts and procedures in a user-friendly computer environment. The GLS allows students to solve selected problems from the text and is available on the new HMAccounting Student CD-ROM.

Table of Contents

The Accounting Cycle for a Service Business: Analyzing Business Transactions
Asset, Liability, Owner's Equity, Revenue, and Expense Accounts
Assets, Liabilities, and Owner's Equity
Revenue and Expense Accounts
T Accounts, Debits and Credits, Trial Balance, and Financial Statements
The T Account Form The T Account Form with Debits and Credits
Recording Business Transactions in T Accounts
The Trial Balance Major Financial Statements
Errors Exposed by the Trial Balance
The General Journal and the General Ledger
The General Journal Posting to the General Ledger Correction of Errors
The Computer Lab Before a Test Check: Chapters 1–3
Adjusting Entries and the Work Sheet Fiscal Period
The Accounting Cycle
The Work Sheet Adjustments Journalizing Adjusting Entries
The Computer Lab
Methods of Depreciation
Closing Entries and the Post-Closing Trial Balance Closing Entries
The Post-Closing Trial Balance Bases of Accounting : Cash, Modified Cash, and Accrual Interim Statements
The Computer Lab Before a Test Check: Chapters 4–5 Accounting Cycle Review Problems A and B
Accounting for Professional Enterprises: The Combined Journal (Optional) Example: Records of a Dentist
The Combined Journal Designing a Combined Journal
Accounting for Cash and Payroll
Bank Accounts and Cash Funds
Using a Checking Account
Writing Checks
Bank Statements
The Petty Cash Fund
The Change Fund Cash Short and Over
Bad Debts
Employee Earnings and Deductions
Objectives of Payroll Records and Accounting Employer/Employee Relationships Laws Affecting Employees' Pay Deductions Laws Affecting Employer's Payroll Tax Contributions (Payroll Tax Expense) How Employees Get Paid Deductions from Total Earnings Payroll Register The Payroll Entry
Employer Taxes, Payments, and Reports Employer Identification Number Employer's Payroll Taxes Journal Entries for Recording Payroll Payments of FICA Tax and Employees' Federal Income Tax Withholding Payments of State Unemployment Insurance Payments of Federal Unemployment Tax Deposits of Employees' State Income Tax Withholding Employer's Quarterly Federal Tax Return (Form 941) Reports and Payments of Federal Unemployment Tax Workers' Compensation Insurance Adjusting for Accrued Salaries and Wages Tax Calendar Before a Test Check: Chapters 7–9
The Accounting Cycle for a Merchandising Business: Using Special Journals
The Sales Journal and the Purchases Journal Special Journals Specific Accounts for Merchandising Firms Recording Sales on Account
The Sales Journal
The Accounts Receivable Ledger Sales Returns and Allowances
Purchasing Procedures Purchases Journal (Three-Column)
The Accounts Payable Ledger Purchases
Returns and Allowances Freight Charges on Incoming Merchandise Transportation Charges on the Buying of Goods and Services Other Than Merchandise Internal Control The Computer Lab
The Cash Receipts Journal and the Cash Payments Journal
The Cash Receipts Journal Credit Terms Sales Returns and Allowances and Sales
Discounts on an Income Statement
The Cash Payments Journal: Service Enterprise
The Cash Payments Journal: Merchandising Enterprise Purchases Returns and Allowances, Purchases Discount, and Freight In on an Income Statement Check Register Trade Discounts Comparison of the Five Types of Journals
The Computer Lab Before a Test Check: Chapters 10–11
Work Sheet and Adjusting Entries Adjustment for Supplies Adjustment for Merchandise Inventory
Using the Periodic Inventory System Adjustment for Unearned Revenue Data for the Adjustments
Completion of the Work Sheet Adjusting Entries Under the Periodic Inventory System
Adjustment for Merchandise Inventory Under the Perpetual Inventory System
Adjusting Entry Under the Perpetual Inventory System
The Computer Lab
Financial Statements, Closing Entries, and Reversing Entries
The Income Statement The Statement of Owner's Equity and the Balance Sheet Balance Sheet Classifications Closing Entries Reversing Entries
The Computer Lab Before a Test Check: Chapters 12–13 Comprehensive Review Problem
Inventory Methods
Financial Statement Analysis
The Statement of Cash Flows
Accounting for Promissory Notes
Notes Payable Promissory
Notes Calculating Interest
Determining Due Dates Transactions Involving
Notes Payable End-of-Fiscal-Period Adjustments
The Computer Lab
Notes Receivable Transactions for Notes
Receivable Dishonored Notes
Receivable Discounting Notes
Receivable End-of-Fiscal-Period Adjustments: Accrued Interest on Notes Receivable
The Computer Lab Before a Test Check: Chapters 14–15
Accounting for Valuation of Receivables, Inventory, and Plant and Equipment
Uncollectible Accounts Two Methods of Accounting for Uncollectible Accounts
The Credit Department Matching Bad Debt Losses with Sales
The Allowance Method of Accounting for Bad Debts
Closing the Bad Debts
Expense Account
Writing Off Accounts as Uncollectible
Collection of Accounts Previously Written Off
Specific Charge-off of Bad Debts
Federal Income Tax Requirement
Ending Merchandise Inventory
The Importance of Inventory Valuation
The Need for and the Taking of Inventories
Methods of Assigning Costs to Ending Inventory
Lower-of-Cost-or-Market Rule Perpetual Inventories
Estimating the Value of Inventories
Plant and Equipment
Initial Costs of Plant and Equipment
Differentiating Costs of Land, Land Improvements, and Buildings
The Nature and Recording of Depreciation
Calculating Depreciation
Depreciation for Periods of Less Than a Year Capital and Revenue Expenditures
Extraordinary-Repairs Expenditures
Disposition of Plant and Equipment
Plant and Equipment Records
Depreciation for Federal Income Tax Before a Test Check: Chapters 16–18
The Voucher System of Accounting
Accounting for Partnerships and Corporations
Partnerships
Characteristics of a Partnership
Advantages of a Partnership
Disadvantages of a Partnership
Partnership Agreements
Accounting Entries for Partnerships
Division of Net Income or Net Loss Financial Statements for a Partnership
Dissolution of a Partnership
Liquidation of a Partnership
Corporate Organization and Capital Stock
Definition of a Corporation
Advantages of the Corporate Form
Disadvantages of the Corporate Form
Formation of a Corporation
Structure of a Corporation
Capital Stock
Issuing Stock Illustration of a Corporate
Balance Sheet
New Accounts and the Fundamental Accounting Equation
Corporate Work Sheets, Taxes, and Dividends
Procedure for Recording and Paying Income Taxes Work Sheet for a Corporation
Reasons for Appropriating Retained Earnings
Declaration and Payment of Dividends Stock
Split Statement of Retained Earnings and Balance Sheet for a Corporation
Guidelines for Account Reports
Corporate Bonds
Classification of Bonds
Why a Corporation Issues Bonds Accounting for the Issuance of Bonds
Bond Sinking Fund Redemption of Bonds
Balance Sheet Before a Test Check: Chapters 19–22 <
Table of Contents provided by Publisher. All Rights Reserved.

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