Description
College Accounting: A Contemporary Approach Edition 4 by M. David Haddock EBOOK PDF Instant Download
Table of Contents
Cover
Halftitle
Title
Copyright
About the Authors
Haddock/Price/Farina
New to the Fourth Edition
Connect
Adaptive
Acknowledgments
Thank You …
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
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
Appendix A The Home Depot 2015 Financial Statements (for the fiscal year ended January 31, 2016)
Glossary
Index
Sample General Ledger Accounts
Rules of Debit and Credit
