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ویرایش: [Fourth ed.] نویسندگان: M David Haddock, Michael J. Farina, John Ellis Price سری: ISBN (شابک) : 9781259995057, 1259995054 ناشر: McGraw Hill Education سال نشر: 2017 تعداد صفحات: [545] زبان: English فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 11 Mb
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توجه داشته باشید کتاب حسابداری کالج: رویکردی معاصر نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
بر اساس متن پرفروش همان تیم نویسنده، حسابداری کالج، رویکرد معاصر، 4/e یک نسخه ساده از متن طراحی شده برای مدرسانی است که دوره را بدون پوشش مجلات خاص تدریس می کنند. نویسندگان وسعت محیطهای آموزشی - یک کالج اجتماعی، یک مدرسه شغلی، و یک دانشگاه چهار ساله - را نشان میدهند که تضمین میکنند متن برای همه جمعیتهای دانشجویی مناسب است. در تمام طول دوره، آنها به یک فلسفه مشترک در مورد کتاب های درسی پایبند بوده اند: آنها باید خواندنی باشند، فرصت های زیادی برای تمرین داشته باشند و بتوانند حسابداری را برای همه مرتبط کنند. حسابداری کالج، یک رویکرد معاصر، 4/e با Connect® موجود است. Connect یک پلت فرم آموزشی است که نتایج بهتری را برای دانش آموزان و مربیان ارائه می دهد. محتوای کتاب درسی بهطور یکپارچه با ابزارهای دیجیتالی پیشرفته ادغام میشود تا تجربه یادگیری شخصیسازیشدهای ایجاد کند که دقیقاً آنچه را که دانشآموزان نیاز دارند، در مواقع نیاز ارائه میدهد. با Connect، امکانات آموزشی نامحدود است.
Based on the best-selling text by the same author team, College Accounting, A Contemporary Approach, 4/e is a streamlined version of the text designed for instructors who teach the course without covering special journals. The authors represent the breadth of educational environments—a community college, a career school, and a four-year university—ensuring that the text is appropriate for all student populations. Throughout, they have adhered to a common philosophy about textbooks: they should be readable, contain many opportunities for practice, and be able to make accounting relevant for all. College Accounting, A Contemporary Approach, 4/e is available with Connect®. Connect is a learning platform proven to deliver better results for students and instructors. Textbook content integrates seamlessly with enhanced digital tools to create a personalized learning experience that provides students with precisely what they need, when they need it. With Connect, the educational possibilities are limitless.
Cover College Accounting About the Authors Acknowledgments Brief Contents Contents Chapter 1 Accounting: The Language of Business Section 1 What Is Accounting? The Need for Financial Information Accounting Defined Accounting Careers Users of Financial Information Section 1 Self Review Section 2 Business and Accounting Types of Business Entities Generally Accepted Accounting Principles Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Problem Business Connections Answers to Self Reviews Chapter 2 Analyzing Business Transactions Section 1 Property and Financial Interest Beginning with Analysis Assets, Liabilities, and Owner’s Equity Section 1 Self Review Section 2 The Accounting Equation and Financial Statements The Fundamental Accounting Equation The Income Statement The Statement of Owner’s Equity and the Balance Sheet The Importance of Financial Statements Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 3 Analyzing Business Transactions Using T Accounts Section 1 Transactions That Affect Assets, Liabilities, and Owner’s Equity Asset, Liability, and Owner’s Equity Accounts Account Balances Section 1 Self Review Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals Revenue and Expense Accounts The Drawing Account The Rules of Debit and Credit The Trial Balance Financial Statements Chart of Accounts Permanent and Temporary Accounts Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 4 The General Journal and the General Ledger Section 1 The General Journal Journals The General Journal Section 1 Self Review Section 2 The General Ledger Ledgers Correcting Journal and Ledger Errors Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 5 Adjustments and the Worksheet Section 1 The Worksheet The Trial Balance Section The Adjustments Section Section 1 Self Review Section 2 Financial Statements The Adjusted Trial Balance Section The Income Statement and Balance Sheet Sections Preparing Financial Statements Journalizing and Posting Adjusting Entries Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 6 Closing Entries and the Postclosing Trial Balance Section 1 Closing Entries The Closing Process Section 1 Self Review Section 2 Using Accounting Information Preparing the Postclosing Trial Balance Interpreting the Financial Statements The Accounting Cycle Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Mini-Practice Set 1 Service Business Accounting Cycle Chapter 7 Accounting for Sales, Accounts Receivable, and Cash Receipts Section 1 Understanding Merchandising Companies Recording Sales for Cash and On Account Recording Sales with Sales Tax Payable for Cash and On Account Recording Sales Returns and Sales Allowances Credit Policies Accounting for Different Types of Credit Sales Accounting for Credit Card Sales Section 1 Self Review Section 2 Special Topics in Merchandising Computing Trade Discounts Cash Discounts on Sales Cash Discounts on Sales, with Sales Returns Reporting Net Sales The Accounts Receivable Ledger Schedule of Accounts Receivable Sales Taxes Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 8 Accounting for Purchases, Accounts Payable, and Cash Payments Section 1 Merchandising Purchases Accounting for Purchases Purchase Returns and Allowances Determining the Net Delivered Cost of Purchases Section 1 Self Review Section 2 Accounts Payable The Accounts Payable Ledger Schedule of Accounts Payable Internal Control of Purchases Section 2 Self Review Appendix to Chapter 8: The Perpetual Inventory System Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 9 Cash Section 1 Cash Receipts Cash Transactions Section 1 Self Review Section 2 Petty Cash and Internal Controls for Cash The Petty Cash Fund Internal Control over Cash Section 2 Self Review Section 3 Banking Procedures Writing Checks Endorsing Checks Preparing the Deposit Slip Handling Postdated Checks Reconciling the Bank Statement Adjusting the Financial Records Internal Control of Banking Activities Using Online Banking Section 3 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 10 Payroll Computations, Records, and Payment Section 1 Payroll Laws and Taxes Who Is an Employee? Federal Employee Earnings and Withholding Laws State and Local Taxes Employer’s Payroll Taxes and Insurance Costs Employee Records Required by Law Section 1 Self Review Section 2 Calculating Earnings and Taxes Computing Total Earnings of Employees Determining Pay for Hourly Employees Determining Pay for Salaried Employees Recording Payroll Information for Employees Section 2 Self Review Section 3 Recording Payroll Information Recording Payroll Paying Employees Individual Earnings Records Completing January Payrolls Section 3 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 11 Payroll Taxes, Deposits, and Reports Section 1 Social Security, Medicare, and Employee Income Tax Payment of Payroll Taxes Wage and Tax Statement, Form W-2 Annual Transmittal of Wage and Tax Statements, Form W-3 Section 1 Self Review Section 2 Unemployment Tax and Workers’ Compensation Unemployment Compensation Insurance Taxes Internal Control over Payroll Operations Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 12 Accruals, Deferrals, and the Worksheet Section 1 Calculating and Recording Adjustments The Accrual Basis of Accounting Using the Worksheet to Record Adjustments Section 1 Self Review Section 2 Completing the Worksheet Preparing the Adjusted Trial Balance Section Preparing the Income Statement and Balance Sheet Sections Calculating Net Income or Net Loss Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Chapter 13 Financial Statements and Closing Procedures Section 1 Preparing the Financial Statements The Classified Income Statement Section 1 Self Review Section 2 Completing the Accounting Cycle Journalizing and Posting the Adjusting Entries Journalizing and Posting the Closing Entries Preparing a Postclosing Trial Balance Interpreting the Financial Statements Journalizing and Posting Reversing Entries Review of the Accounting Cycle Section 2 Self Review Chapter Review and Applications Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Exercises Problems Business Connections Answers to Self Reviews Mini-Practice Set 2 Merchandising Business Accounting Cycle Appendix A Glossary Index Sample General Ledger Accounts Rules of Debit and Credit