College Accounting, Chapters 1-27

PART 1: ACCOUNTING FOR A SERVICE BUSINESS. 1. Introduction to Accounting. 2. Analyzing Transactions: The Accounting Equation. 3. The Double-Entry Framework. 4. Journalizing and Posting Transactions. 5. Adjusting Entries and the Work Sheet. Appendix: Depreciation Methods. 6. Financial Statements and the Closing Process. Appendix: Statement of Cash Flows. Comprehensive Problem 1: The Accounting Cycle. PART 2: ACCOUNTING FOR CASH AND PAYROLL. 7. Accounting for Cash. Appendix: Internal Controls. 8. Payroll Accounting: Employee Earnings and Deductions. 9. Payroll Accounting: Employer Taxes and Reports. PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS. 10. Accounting for Sales and Cash Receipts. 11. Accounting for Purchases and Cash Payments. Appendix: The Net-Price Method of Recording Purchases. 12. Special Journals. 13. Accounting for Merchandise Inventory. Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods. 14. Adjustments and the Work Sheet for a Merchandising Business. Appendix: Expense Method of Accounting for Prepaid Expenses. 15. Financial Statements and Year-End Accounting for a Merchandising Business Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 1. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2. PART 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND PARTNERSHIPS. 16. Accounting for Accounts Receivable. 17. Accounting for Notes and Interest. 18. Accounting for Long-Term Assets. 19. Accounting for Partnerships. Comprehensive Problem 3: Specialized Accounting Procedures. PART 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES. 20. Corporations: Organization and Capital Stock. 21. Corporations: Taxes, Earnings, Distributions, and the Retained Earnings Statement. 22. Corporations: Bonds. Appendix: Effective Interest Method. 23. Statements of Cash Flows. Appendix: Statement of Cash Flows: The Direct Method. 24. Analysis of Financial Statements. 25. Departmental Accounting. 26. Manufacturing Accounting: The Job Order Cost System. 27. Manufacturing Accounting: The Work Sheet and Financial Statements. Module: Accounting for a Professional Service Business: The Combination Journal.