College Accounting

by Heintz, James A.; Parry, Robert W.

• ISBN13: 9780324264494
• ISBN10: 0324264496
• Edition: 17th
• Format: Paperback
• Publisher: South-Western College Pub

Table of Contents

PART 1 ACCOUNTING FOR A SERVICE BUSINESS
Introduction to Accounting	1	(14)
Analyzing Transactions: The Accounting Equation	15	(32)
The Double-Entry Framework	47	(40)
Journalizing and Posting Transactions	87	(46)
Adjusting Entries and the Work Sheet	133	(42)
Financial Statements and the Closing Process	175	(46)
PART 2 ACCOUNTING FOR CASH, PAYROLL AND SERVICE BUSINESSES
Accounting for Cash	221	(36)
Payroll Accounting: Employee Earnings and Deductions	257	(36)
Payroll Accounting: Employer Taxes and Reports	293	(32)
Accounting for a Professional Service Business: The Combination Journal	325	(38)
PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS
Accounting for Sales and Cash Receipts	363	(40)
Accounting for Purchases and Cash Payments	403	(42)
Special Journals	445	(50)
The Voucher System	495	(44)
Adjustments and the Work Sheet for a Merchandising Business	539	(42)
Financial Statements and Year-End Accounting for a Merchandising Business	581	(54)
PART 4 SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS
Accounting for Accounts Receivable	635	(28)
Accounting for Notes and Interest	663	(34)
Accounting for Merchandise Inventory	697	(40)
Accounting for Long-Term Assets	737	(38)
Accounting for Partnerships	775	(44)
PART 5 ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES
Corporations: Organization and Capital Stock	819	(32)
Corporations: Earnings and Distributions	851	(26)
Corporations: Bonds	877	(36)
Statements of Cash Flows	913	(56)
Analysis of Financial Statements	969	(36)
Departmental Accounting	1005	(28)
Manufacturing Accounting: The Job Order Cost System	1033	(34)
Manufacturing Accounting: The Work Sheet and Financial Statements	1067	(41)
Answers to Self-Study Test Questions	1108	(3)
Index	1111