Manual Practice Set for Comprehensive Assurance & Systems Tool (CAST)

by Ingraham, Laura R.; Jenkins, J. Greg

• ISBN13: 9780134790824
• ISBN10: 0134790820
• Edition: 4th
• Format: Paperback
• Copyright: 2018-06-22
• Publisher: Pearson

Summary

For courses in auditing.

 

An integrated learning opportunity that encompasses financial statement assurance and accounting info systems

Manual Practice Set for Comprehensive Assurance & Systems Tool (CAST) uniquely exposes students to these issues at The Winery at Chateau Americana, a hypothetical company that is based on an actual domestic winery. Unlike traditional projects and assignments that may offer little to no context, students develop a rich knowledge and understanding of Chateau Americana and its industry as they provide assurance on the company’s financial statements and address a variety of challenging accounting info systems issues. The 4th Edition has been updated in response to changes that have occurred in technology and the field of accounting, so that students have the latest information and tools they need to prepare them for their future careers.

 

 

Table of Contents

1. The Manual Accounting Information System
2. Transaction Set A
3. Chart of Accounts
4. Price List
5. Supporting Documents
6. General Journal
7. Sales Register
8. Cash Receipts Journal
9. Purchases Journal
10. Cash Disbursements Journal
11. Payroll Journal
12. Accounts Receivable Subsidiary Ledger
13. Perpetual Inventory Subsidiary Ledger
14. Accounts Payable Subsidiary Ledger
15. Employee Payroll Subsidiary Ledger
16. Fixed Asset Subsidiary Ledger
17. General Ledger
18. Transaction Set B
19. Transaction Set C