College Accounting: Chapters 1-13

by McQuaig, Douglas J.

• ISBN13: 9780618381708
• ISBN10: 0618381708
• Edition: 8th
• Format: Paperback
• Copyright: 2004-02-01
• Publisher: South-Western College Pub

Table of Contents

To the Student	iv
Review of T Account Placement and Representative Transactions	v
How to Study Accounting	xiv
How to Solve Accounting Problems	xvi
Ten-Key Skills Review	xviii
Introduction to Spreadsheets	xix
Review of Business Mathematics	xx
How to Work a Practice Set	xxix
Suggested Abbreviations for Account Titles in Chapters 1--13	xxx
Introduction	1	(1)
Part I: The Accounting Cycle for a Service Business: Analyzing Business Transactions
Asset, Liability, Owner's Equity, Revenue, and Expense Accounts	1	(13)
Accounts, Debits and Credits, Trial Balance, and Financial Statements	14	(15)
The General Journal and the General Ledger	29	(46)
Before a Test Check: Chapters 1-3	71	(4)
Adjusting Entries and the Work Sheet	75	(28)
Appendix A: Methods of Depreciation	102	(1)
Closing Entries and the Post-Closing Trial Balance	103	(60)
Before a Test Check: Chapters 4--5	125	(2)
Accounting Cycle Review Problem A	127	(18)
Accounting Cycle Review Problem B	145	(18)
Accounting for Professional Enterprises: The Combined Journal (Optional)	163	(19)
Part II: Accounting for Cash and Payroll
Bank Accounts and Cash Funds	182	(14)
Appendix B: Bad Debts	194	(2)
Employee Earnings and Deductions	196	(10)
Employer Taxes, Payments, and Report	206	(13)
Before a Test Check: Chapters 7--9	218	(1)
Part III: The Accounting Cycle for a Merchandising Business: Using Special Journals
The Sales Journal and the Purchases Journal	219	(28)
The Cash Receipts Journal and the Cash Payments Journal	247	(24)
Work Sheet and Adjusting Entries	271	(15)
Financial Statements, Closing Entries, and Reversing Entries	286	(49)
Before a Test Check: Chapters 12--13	304	(1)
Comprehensive Review Problem	305	(25)
Appendix C: Inventory Methods	330	(1)
Appendix D: Financial Statement Analysis	331	(1)
Appendix E: The Statement of Cash Flows	332	(3)
Answers to Study Guide Questions	335	(14)
Blank Forms	349