Accounting : Chapters 1-17

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.

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
Appendix to Chapter 3
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
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