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دانلود کتاب College Accounting A Contemporary Approach

دانلود کتاب حسابداری کالج یک رویکرد معاصر

College Accounting A Contemporary Approach

مشخصات کتاب

College Accounting A Contemporary Approach

ویرایش: [6 ed.] 
نویسندگان: , ,   
سری:  
ISBN (شابک) : 1265645922, 9781265645922 
ناشر: McGraw 
سال نشر: 2023 
تعداد صفحات: [62] 
زبان: english 
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) 
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فهرست مطالب

Table of Contents and Preface
	Halftite
		College Accounting
	Titlepage
		College Accounting
	Copyright
	About the Authors
	Haddock/Price/Farina
	How Does Haddock/Price/Farina Bridge the Gap from Learning to Mastery?
	How Can Haddock/Price/Farina Bridge the Gap from Learning to “Doing”?
	New to the Sixth Edition
	Connect
	Acknowledgments
	Thank You . . .
	Brief Contents
	Contents
Chapter 1: Accounting: The Language of Business
	Introduction
	Section 1 What Is Accounting?
		What Is Accounting?
		The Need for Financial Information
		Accounting in Everyday Life
		Accounting Defined
		Accounting Careers
		Users of Financial Information
	Section 1 Review
	Section 2 Business and Accounting
		Business and Accounting
		Types of Business Entities
		Generally Accepted Accounting Principles
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Problem
		Critical Thinking Problem
	Business Connections
	Answers to Comprehensive Self Review
Chapter 2: Analyzing Business Transactions
	Introduction
	Section 1 Property and Financial Interest
		Property and Financial Interest
		Beginning with Analysis
		Assets, Liabilities, and Owner’s Equity
	Section 1 Review
	Section 2 The Accounting Equation and Financial Statements
		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 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 2.1
		Critical Thinking Problem 2.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 3: Analyzing Business Transactions Using T Accounts
	Introduction
	Section 1 Transactions That Affect Assets, Liabilities, and Owner’s Equity
		Transactions That Affect Assets, Liabilities, and Owner’s Equity
		Asset, Liability, and Owner’s Equity Accounts
		Account Balances
	Section 1 Review
	Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
		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 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A Analyze the transactions. Record each in the
		Problem Set B
		Critical Thinking Problem 3.1
		Critical Thinking Problem 3.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 4: The General Journal and the General Ledger
	Introduction
	Section 1 The General Journal
		The General Journal
		Journals
		The General Journal
	Section 1 Review
	Section 2 The General Ledger
		The General Ledger
		Ledgers
		Correcting Journal and Ledger Errors
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 4.1
		Critical Thinking Problem 4.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 5: Adjustments and the Worksheet
	Introduction
	Section 1 The Worksheet
		The Worksheet
		The Trial Balance Section
		The Adjustments Section
	Section 1 Review
	Section 2 Financial Statements
		Financial Statements
		The Adjusted Trial Balance Section
		The Income Statement and Balance Sheet Sections
		Preparing Financial Statements
		Summary of Financial Statements
		Journalizing and Posting Adjusting Entries
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 5.1
		Critical Thinking Problem 5.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 6: Closing Entries and the Postclosing Trial Balance
	Introduction
	Section 1 Closing Entries
		Closing Entries
		The Closing Process
	Section 1 Review
	Section 2 Using Accounting Information
		Using Accounting Information
		Preparing the Postclosing Trial Balance
		Interpreting the Financial Statements
		The Accounting Cycle
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 6.1
		Critical Thinking Problem 6.2
	Business Connections
	Answers to Comprehensive Self Review
	Mini-Practice Set 1
		Service Business Accounting Cycle
Chapter 7: Accounting for Sales, Accounts Receivable, and Cash Receipts
	Introduction
	Section 1 Understanding Merchandising Companies
		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 Review
	Section 2 Special Topics in Merchandising
		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 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 7.1
		Critical Thinking Problem 7.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 8: Accounting for Purchases, Accounts Payable, and Cash Payments
	Introduction
	Section 1 Merchandising Purchases
		Merchandising Purchases
		Accounting for Purchases
		Purchase Returns and Allowances
		Determining the Net Delivered Cost of Purchases
	Section 1 Review
	Section 2 Accounts Payable
		Accounts Payable
		The Accounts Payable Ledger
		Schedule of Accounts Payable
		Internal Control of Purchases
	Section 2 Review
	Appendix to Chapter 8: The Perpetual Inventory System
		Purchasing Transactions
		Sales Transactions
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 8.1
		Critical Thinking Problem 8.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 9: Cash
	Introduction
	Section 1 Cash Receipts
		Cash Receipts
		Cash Transactions
	Section 1 Review
	Section 2 Petty Cash and Internal Controls for Cash
		Petty Cash and Internal Controls for Cash
		The Petty Cash Fund
		Internal Control over Cash
	Section 2 Review
	Section 3 Banking Procedures
		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 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 9.1
		Critical Thinking Problem 9.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 10: Payroll Computations, Records, and Payment
	Introduction
	Section 1 Payroll Laws and Taxes
		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 Review
	Section 2 Calculating Earnings and Taxes
		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 Review
	Section 3 Recording Payroll Information
		Recording Payroll Information
		Recording Payroll
		Paying Employees
		Individual Earnings Records
		Completing January Payrolls
	Section 3 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 10.1
		Critical Thinking Problem 10.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 11: Payroll Taxes, Deposits, and Reports
	Introduction
	Section 1 Social Security, Medicare, and Employee Income Tax
		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 Review
	Section 2 Unemployment Tax and Workers’ Compensation
		Unemployment Tax and Workers’ Compensation
		Unemployment Compensation Insurance Taxes
		Internal Control over Payroll Operations
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 11.1
		Critical Thinking Problem 11.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 12: Accruals, Deferrals, and the Worksheet
	Introduction
	Section 1 Calculating and Recording Adjustments
		Calculating and Recording Adjustments
		The Accrual Basis of Accounting
		Using the Worksheet to Record Adjustments
	Section 1 Review
	Section 2 Completing the Worksheet
		Completing the Worksheet
		Preparing the Adjusted Trial Balance Section
		Preparing Income Statement and Balance Sheet Sections
		Calculating Net Income or Net Loss
	Section 2 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 12.1
		Critical Thinking Problem 12.2
	Business Connections
	Answers to Comprehensive Self Review
Chapter 13: Financial Statements and Closing Procedures
	Introduction
	Section 1 Preparing the Financial Statements
		Preparing the Financial Statements
		The Classified Income Statement
		The Statement of Owner’s Equity
		The Classified Balance Sheet
	Section 1 Review
	Section 2 Completing the Accounting Cycle
		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 Review
	Review Chapter Summary
		Learning Objectives
	Glossary
	Comprehensive Self Review
	Discussion Questions
	Applications
		Exercises
	Problems
		Problem Set A
		Problem Set B
		Critical Thinking Problem 13.1
		Critical Thinking Problem 13.2
	Business Connections
	Answers to Comprehensive Self Review
	Mini-Practice Set 2
		Merchandising Business Accounting Cycle
Appendix A The Home Depot 2021 Financial Statements
	Appendix A The Home Depot 2021 Financial Statements
		The Home Depot 2021 Financial Statements (for the fiscal year ended January 30, 2022)
Glossary
	Glossary
Index
	Index
Sample General Ledger Accounts
	Sample General Ledger Accounts
Additional Student Resources
	Additional Student Resources
Accessibility Content: Text Alternatives for Images
	Figure 1.1 Text Alternative (Chapter 1)
	Figure 2.1 Text Alternative (Chapter 2)
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	Income Statement 2.1 Text Alternative (Chapter 2)
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	Correcting Journal and Ledger Errors 4.1 Text Alternative (Chapter 4)
	Correcting Journal and Ledger Errors 4.2 Text Alternative (Chapter 4)
	Recording correcting entries 4.1 Text Alternative (Chapter 4)
	Recording correcting entries 4.2 Text Alternative (Chapter 4)
	Financial Statements 4.1 Text Alternative (Chapter 4)
	Financial Statements 4.2 Text Alternative (Chapter 4)
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	Completing the worksheet 5.1 Text Alternative (Chapter 5)
	Chavarria Corporation 5.1 Text Alternative (Chapter 5)
	Chavarria Corporation 5.2 Text Alternative (Chapter 5)
	Chavarria Corporation 5.3 Text Alternative (Chapter 5)
	Completing the worksheet 5.2 Text Alternative (Chapter 5)
	Estate Planning and Investments Company 5.1 Text Alternative (Chapter 5)
	Estate Planning and Investments Company 5.2 Text Alternative (Chapter 5)
	The Effect of Adjustments 5.1 Text Alternative (Chapter 5)
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	Closing Entry 6.1 Text Alternative (Chapter 6)
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	Closing entries 6.5 Text Alternative (Chapter 6)
	The Best Group 6.1 Text Alternative (Chapter 6)
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	Problem 6.4A Text Alternative (Chapter 6)
	Elegant Lawn Nursery and Landscape 6.1 Text Alternative (Chapter 6)
	Elegant Lawn Nursery and Landscape 6.1B Text Alternative (Chapter 6)
	Problem 6.4B Text Alternative (Chapter 6)
	Critical Thinking Problem 6.1 Text Alternative (Chapter 6)
	General Journal 6.1 Text Alternative (Chapter 6)
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	Medicare Tax 11.1 Text Alternative (Chapter 11)
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	Interest Receivable 13.1 Text Alternative (Chapter 13)
	Annual Report 13.1 Text Alternative (Chapter 13)
	Consolidated Balance Sheet 13.1 Text Alternative (Chapter 13)
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	Accounts Receivable Ledger Text Alternative (Chapter 7)
	Accounts Receivable Ledger Text Alternative (Chapter 7)
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	Accounts Receivable Ledger Text Alternative (Chapter 7)
	Accounts Receivable Ledger (Chapter 7) Text
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	Depot’s Balance Sheets Text Alternative (Chapter 9)
	Cash Discounts on Sales Text Alternative (Chapter 7)
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	The Accounts Receivable Ledger Text Alternative (Chapter 7)
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	Accounts Receivable Text Alternative (Chapter 7)
	The Journal Entry to Record Text Alternative (Chapter 8)
	Recording Purchases Returns Payment Text Alternative (Chapter 8)
	Returns and Allowances Text Alternative (Chapter 7)
	Accounts Receivable Ledger Text Alternative (Chapter 7)
	The Journal Entry to Record Text Alternative (Chapter 8)
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	Preparing a bank reconciliation statement and journalizing entries to adjust the cash balance Text Alternative (Chapter 9)
	Preparing a bank reconciliation statement and journalizing entries to adjust the cash balance Text Alternative (Chapter 9)
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	Ledger accounts image1 Text Alternative (Appendix A)
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