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College Accounting: A Career Approach Edition 13 by Cathy J. Scott EBOOK PDF Instant Download
Table of Contents
Title Page
Copyright Page
About the Author
New to This Edition
Acknowledgments
Brief Contents
Contents
Introduction to Accounting
What Is Accounting
Importance of Accounting Information
Career Opportunities in Accounting
In the Real World
Ethics
Chapter Review
Activities
Part 1: THE ACCOUNTING CYCLE FOR A SERVICE BUSINESS: ANALYZING BUSINESS TRANSACTIONS
Chapter 1: Asset, Liability, Owner’s Equity, Revenue, and Expense Accounts
1-1 Assets, Liabilities, and Owner’s Equity
1-2 Recording Business Transactions
ACCOUNTING IN YOUR FUTURE: Accounting Skills
1-3 Revenue and Expense Accounts
In the Real World: Facebook
1-4 Recording Business Transactions
SMALL BUSINESS SUCCESS: Tools to Success—The U.S. Small Business Administration
YOU Make the Call
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Chapter 2: T Accounts, Debits and Credits, Trial Balance, and Financial Statements
2-1 The T Account Form
2-2 The T Account Form with Plus and Minus Sides
2-3 The T Account Form with Debits and Credits
2-4 Recording Business Transactions in T Accounts
YOU Make the Call
2-5 The Trial Balance
2-6 Major Financial Statements
In the Real World: Apple
2-7 Errors Exposed by the Trial Balance
ACCOUNTING IN YOUR FUTURE: Accounting Clerk
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Chapter 3: The General Journal and the General Ledger
3-1 The General Journal
ACCOUNTING IN YOUR FUTURE: Accounting Skills
3-2 Posting to the General Ledger
3-3 The Trial Balance
3-4 Source Documents
SMALL BUSINESS SUCCESS: Paperwork—Why It’s Worth Keeping Track of!
3-5 Correction of Errors—Manual and Computerized
In the Real World: Hertz
YOU Make the Call
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Before a Test Check: Chapters 1–3
All About You Spa
Chapter 4: Adjusting Entries and the Work Sheet
4-1 Fiscal Period
4-2 The Columns of the Work Sheet
4-3 Adjustments
SMALL BUSINESS SUCCESS: Choosing Accounting Software or a Cloud-based Accounting Application
4-4 Journalizing Adjusting Entries
In the Real World: Snapchat
YOU Make the Call
4-5 Completion of the Financial Statements
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
All About You Spa
Chapter 5: Closing Entries and the Post-Closing Trial Balance
5-1 Steps in the Accounting Cycle
5-2 Closing Entries
5-3 The Post-Closing Trial Balance
5-4 The Bases of Accounting: Cash and Accrual
SMALL BUSINESS SUCCESS: Do I Need an Accountant
5-5 Interim Statements
YOU Make the Call
In the Real World: Apple
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Before a Test Check: Chapters 4–5
Accounting Cycle Review: Problem A
Accounting Cycle Review: Problem B
All About You Spa
Part 2: ACCOUNTING FOR CASH AND PAYROLL
Chapter 6: Bank Accounts, Cash Funds, and Internal Controls
6-1 Internal Controls
SMALL BUSINESS SUCCESS: What Is Fraud
6-2 Using a Checking Account
6-3 Bank Statements
In the Real World: eBay, Inc
YOU Make the Call
6-4 Journal Entries from the Bank Reconciliation
6-5 The Petty Cash Fund
ACCOUNTING IN YOUR FUTURE: Forensic Accountant
6-6 The Change Fund
6-7 Cash Short and Over
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Chapter 7: Employee Earnings and Deductions
7-1 Laws Affecting Employees’ Pay Deductions and Employer’s Payroll Taxes
In the Real World: Paychex®, Inc
7-2 Calculating Total Earnings
7-3 Deductions from Total Earnings
ACCOUNTING IN YOUR FUTURE: Payroll Department
7-4 Payroll Register
7-5 The Payroll Entry
7-6 Employees’ Individual Earnings Records
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Chapter 8: Employer Taxes, Payments, and Reports
8-1 Employer’s Payroll Taxes
8-2 Payments of Fica Taxes And Employees’ Federal Income Tax Withholding
ACCOUNTING IN YOUR FUTURE: Payroll Clerk
8-4 Deposits of Employees’ State Income Tax Withholding
8-5 Employer’s Quarterly Federal Tax Return (Form 941)
8-6 Wage Withholding Statements for Employees (Form W-2)
8-7 Workers’ Compensation Insurance
8-8 End-of-Year Payroll Related Adjustments
In the Real World: IRS
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Before a Test Check: Chapters 6–8
Part 3: THE ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS
Chapter 9: Sales and Purchases
9-1 Nature of Merchandising Business
9-2 Recording Sales Transactions in a General Journal
9-3 Accounts Receivable Ledger and Schedule of Accounts Receivable
9-4 Purchase Transactions
9-5 Accounts Payable Ledger and Schedule of Accounts Payable
9-6 The Perpetual Inventory System
9-7 Purchase Transactions
In the Real World: Dollar Tree
9-8 Special Journals
9-9 Purchases Journal (Three Column)
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
All About You Spa
Chapter 10: Cash Receipts and Cash Payments
10-1 Credit Terms
10-2 Recording Transactions into the General Journal
In the Real World: Dun & Bradstreet
10-3 Purchases Discounts
10-4 Trade Discounts
SMALL BUSINESS SUCCESS: Credit Cards: Are They Worth It?
10-5 Recording Transactions in the Cash Receipts Special Journal
10-6 Recording Transactions in the Cash Payments Special Journal
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Before a Test Check: Chapters 9–10
All About You Spa
Appendix: The Voucher System of Accounting
Objective of the Voucher System
Vouchers
10A-1 Preparation Of Vouchers
10A-2 The Voucher Register
10A-3 The Check Register
10A-4 Situations Requiring Special Treatment
Chapter 11: Work Sheet and Adjusting Entries
11-1 Adjustment for Unearned Revenue
11-2 Adjustment for Merchandise Inventory Using the Periodic Inventory System
In the Real World: Walmart
11-3 Data for the Adjustments
11-4 Completion of the Work Sheet
11-5 Adjusting Entries Using the Periodic Inventory System
11-6 Adjustment for Merchandise Inventory Under the Perpetual Inventory System
YOU Make the Call
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
All About You Spa
Chapter 12: Financial Statements, Closing Entries, and Reversing Entries
12-1 The Income Statement
12-2 Balance Sheet
12-3 Working Capital and Current Ratio
In the Real World: Subway
YOU Make the Call 535 12-4 Closing Entries
12-5 Reversing Entries
Chapter Review
Chapter Assignments
Accounting with QuickBooks Online (available for download from the text website at CengageBrain.com)
Activities
Before a Test Check: Chapters 11–12
Comprehensive Review Problem
All About You Spa
Try It with QuickBooks Online (available for download from the text website at CengageBrain.com)
Appendix: The Statement of Cash Flows
12A-1 Sections of the Statement of Cash Flows
12A-2 Developing the Statement of Cash Flows
Appendix A: Methods of Depreciation
Straight-Line Method
Units-of-Production Method
Double-Declining-Balance Method
Tax Requirement—Macrs
Appendix B: Bad Debts
Allowance Method
Specific Charge-off Method
Appendix C: Inventory Methods
Weighted-Average-Cost Method
First-In, First-Out Method
Last-In, First-Out Method
Comparison of Methods
Appendix D: Notes Payable and Notes Receivable
Calculating Interest
Determining Due Dates
Transactions for Notes Payable
Transactions for Notes Receivable
Discounting Note Receivable
Dishonored Notes Receivable
Appendix E: Departmental Accounting
Gross Profit by Departments
Departmental Margin
Index
