College Accounting: A Practical Approach Chapters 1-26

1. Accounting Concepts and Procedures. 2. Debits and Credits: Analyzing and Recording Business Transactions. 3. Beginning the Accounting Cycle: Journalizing, Posting, and the Trial Balance. 4. The Accounting Cycle Continued: Preparing Worksheets and Financial Reports. 5. The Accounting Cycle Completed: Adjusting, Closing, and Post-Closing Trial Balance. 6. Banking Procedures and Control of Cash. 7. Payroll Concepts and Procedures: Employee Taxes. 8. The Employer's Tax Responsibilities: Principles and Procedures. 9. Special Journals: Sales and Cash Receipts. 10. Special Journals: Purchases and Cash Payments. 11. The Combined Journal. 12. Preparing a Worksheet for a Merchandise Company: With Special Appendix on Perpetual Inventory. 13. Completion of the Accounting Cycle for a Merchandise Company. 14. Accounting for Bad Debts. 15. Notes Receivable and Notes Payable. 16. Accounting for Merchandise Inventory. 17. Accounting for Property, Plant Equipment, and Intangible Assets. 18. Partnerships. 19. Corporations: Organization and Capital Stock. 20. Corporations: Stock Values, Dividends, Treasury Stock and Retained Earnings. 21. Corporations and Bonds Payable. 22. Statement of Cash Flows. 23. Analyzing Financial Statements. 24. The Voucher System. 25. Departmental Accounting. 26. Manufacturing Accounting. Appendix A: How Companies Record Credit Card Sales in Their Special Journals. Appendix B: Computerized Accounting.