College Accounting : A Practical Approach, Chapters 1-26

by Slater, Jeffrey

• ISBN13: 9780131439610
• ISBN10: 0131439618
• Edition: 9th
• Format: Hardcover
• Copyright: 2003-12-01
• Publisher: Prentice Hall

Table of Contents

(Note: All chapters end with a Chapter Review.)

Preface

Accounting Concepts and Procedures

Classifying Business Organizations

Definition of Accounting

Difference Between Bookkeeping and Accounting

The Accounting Equation

Assets, Liabilities, and Equities

Review

The Balance Sheet

Points to Remember in Preparing a Balance Sheet

Review

The Accounting Equation Expanded: Revenue, Expenses, and Withdrawals

Expanded Accounting Equation

Review

Preparing Financial Statements

The Income Statement

The Statement of Owner's Equity

The Balance Sheet

Main Elements of the Income Statement, the Statement of Owner's Equity, and the Balance Sheet 21

Review

Dunkin' Donuts: Time to Make the Donuts

Debits and Credits

The T Account

Balancing art Account

Review

Recording Business Transactions: Debits and Credits

T Account Entries for Accounting in the Accounting Equation

The Transaction Analysis: Five Steps

Applying the Transaction Analysis to Cathy Hall's Law Practice

Review

The Trial Balance and Preparation of Financial Statements

The Trial Balance

Preparing Financial Statements

Review

Dunkin Donuts: Time to Put the Debits on the Left . . .

Beginning the Accounting Cycle

Analyzing and Recording Business Transactions into a Journal

of the Accounting Cycle

The General Journal

Review

Posting to the Ledger

of the Accounting Cycle

Posting

Review

Preparing the Trial Balance

of the Accounting Cycle

What to Do if a Trial Balance Doesn't Balance

Some Common Mistakes

Making a Correction Before Posting

Making a Correction After Posting

Correcting an Entry Posted to the Wrong Account

Review

The Accounting Cycle Continued

of the Accounting Cycle: Preparing a Worksheet

The Trial Balance Section

The Adjustments Section

The Adjusted Trial Balance Section

The Income Statement Section

The Balance Sheet Section

Review

of the Accounting Cycle: Preparing the Financial Statements from the Worksheet

Preparing the Income Statement

Preparing the Statement of Owner's Equity

Preparing the Balance Sheet

Review

Dunkin' Donuts: "I've Been Working on the Worksheet . . ."

The Accounting Cycle Completed

Journalizing and Posting Adjusting Entries

of the Accounting Cycle

Recording Journal Entries from the Worksheet

Review

Journalizing and Posting Closing Entries

of the Accounting Cycle

How to journalize Closing Entries

Review

Dunkin' Donuts: Closing Time

The Post-Closing Trial Balance

of the Accounting Cycle and the Cycle Reviewed

Preparing a Post Closing Trial Balance

The Accounting Cycle Reviewed

Review

Banking Procedures and Control of Cash

Bank Procedures, Checking Accounts, and Bank Reconciliations

Opening a Checking Account

Check Endorsement

The Checkbook

Monthly Recordkeeping: The Bank's Statement of Account and In-Company Records

The Bank Reconciliation Process

Trends in Banking

Review

The Establishment of Petty Cash and Change Funds

Making Payments from the Petty Cash Fund

How to Replenish the Petty Cash Fund

Setting Up a Change Fund

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