College Accounting : A Practical Approach, Chapters 1-26

by Jeffrey Slater

• ISBN13: 9780137884643
• ISBN10: 0137884648
• Edition: 7th
• Format: Hardcover
• Copyright: 1999-01-01
• Publisher: Pearson College Div

Summary

For courses in College Accounting, Secretarial Accounting, and Accounting Procedures. Backed by Jeffrey Slater's 28+ years' teaching experience, College Accounting returns once again in this updated and improved Seventh Edition. This revision retains the renowned Slater approachpresenting material in small, manageable units followed by immediate feedback and includes new features (The Big Picture, continuing problem, Dunkin' Donuts boxes, and Peachtree Computer Workshops) to help student see the larger business environment in which accounting procedures play an important role.

Table of Contents

1 ACCOUNTING CONCEPTS AND PROCEDURES	1	(35)
2 DEBITS AND CREDITS: ANALYZING AND RECORDING BUSINESS TRANSACTIONS	36	(34)
3 BEGINNING THE ACCOUNTING CYCLE: JOURNALIZING, POSTING, AND THE TRIAL BALANCE	70	(46)
4 THE ACCOUNTING CYCLE CONTINUED: PREPARING WORKSHEETS AND FINANCIAL REPORTS	116	(40)
5 THE ACCOUNTING CYCLE COMPLETED: ADJUSTING, CLOSING, AND POST-CLOSING TRIAL BALANCE	156	(48)
6 BANKING PROCEDURES AND CONTROL OF CASH	204	(32)
7 PAYROLL CONCEPTS AND PROCEDURES: EMPLOYEE TAXES	236	(31)
8 THE EMPLOYER'S TAX RESPONSIBILITIES: PRINCIPLES AND PROCEDURES	267	(45)
9 SPECIAL JOURNALS: SALES AND CASH RECEIPTS	312	(41)
10 SPECIAL JOURNALS: PURCHASES AND CASH PAYMENTS	353	(48)
11 THE COMBINED JOURNAL	401	(26)
12 PREPARING A WORKSHEET FOR A MERCHANDISE COMPANY	427	(32)
13 COMPLETION OF THE ACCOUNTING CYCLE FOR A MERCHANDISE COMPANY	459	(43)
14 ACCOUNTING FOR BAD DEBTS	502	(24)
15 NOTES RECEIVABLE AND NOTES PAYABLE	526	(35)
16 ACCOUNTING FOR MERCHANDISE INVENTORY	561	(42)
17 ACCOUNTING FOR PROPERTY, PLANT EQUIPMENT, AND INTANGIBLE ASSETS	603	(31)
18 PARTNERSHIPS	634	(29)
19 CORPORATIONS: ORGANIZATION AND CAPITAL STOCK	663	(29)
20 CORPORATIONS: STOCK VALUES, DIVIDENDS, TREASURY STOCK, AND RETAINED EARNINGS	692	(28)
21 CORPORATIONS AND BONDS PAYABLE	720	(28)
22 STATEMENT OF CASH FLOWS	748	(26)
23 ANALYZING FINANCIAL STATEMENTS	774	(35)
24 THE VOUCHER SYSTEM	809	(21)
25 DEPARTMENTAL ACCOUNTING	830	(23)
26 MANUFACTURING ACCOUNTING	853
APPENDIX A: HOW COMPANIES RECORD CREDIT CARD SALES IN THEIR SPECIAL JOURNALS	A1
APPENDIX B: COMPUTERIZED ACCOUNTING	B1
INDEX	I1