College accounting : a practical approach chapters 1-12 with study guide and working papers/ Jeffrey Slater .

ACC090.

a

Contents note continued: Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: A Fresh Start -- 2.Debits and Credits: Analyzing and Recording Business Transactions -- Learning Unit 2-1 The T Account -- Balancing an Account -- Learning Unit 2-2 Recording Business Transactions: Debits and Credits -- T Account Entries for Accounting in the Accounting Equation -- The Transaction Analysis: Five Steps -- Applying the Transaction Analysis to Mia Wong's Law Practice -- Learning Unit 2-3 The Trial Balance and Preparation of Financial Statements -- The Trial Balance -- Preparing Financial Statements -- Chapter Assignments -- Demonstration Problem Debits and Credits: Analyzing and Recording Business Transactions -- Blueprint: Preparing Financial Statements from a Trial Balance --

Contents note continued: Demonstration Problem: Journalizing Transaction, Posting, and Preparing a Trial Balance -- Blueprint of First Four Steps of Accounting Cycle -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Peachtree Computer Workshop: Computerized Accounting Application for Chapter 3 -- Quickbooks Computer Workshop: Computerized Accounting Application for Chapter 3 -- 4.The Accounting Cycle Continued -- Learning Unit 4-1 Step 5 of the Accounting Cycle: Preparing a Worksheet -- The Trial Balance Section -- The Adjustments Section -- The Adjusted Trial Balance Section -- The Income Statement Section -- The Balance Sheet Section -- Learning Unit 4-2 Step 6 of the Accounting Cycle: Preparing the Financial Statements from the Worksheet --

Contents note continued: Preparing the Income Statement -- Preparing the Statement of Owner's Equity -- Preparing the Balance Sheet -- Chapter Assignments -- Demonstration Problem: Preparing a Worksheet and Financial Statements -- Blueprint of Steps 5 and 6 of the Accounting Cycle -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: Where the Dough Goes ... -- Peachtree Computer Workshop: Computerized Accounting Application for Chapter 4 -- Quickbooks Computer Workshop: Computerized Accounting Application for Chapter 4 -- 5.The Accounting Cycle Completed -- Learning Unit 5-1 Journalizing and Posting Adjusting Entries: Step 7 of the Accounting Cycle -- Recording Journal Entries from the Worksheet --

Contents note continued: Learning Unit 5-2 Journalizing and Posting Closing Entries: Step 8 of the Accounting Cycle -- How to Journalize Closing Entries -- Learning Unit 5-3 The Post-Closing Trial Balance: Step 9 of the Accounting Cycle and the Cycle Reviewed -- Chapter Assignments -- Demonstration Problem -- Blueprint of Closing Process from the Worksheet -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: Closing Time -- Peachtree Computer Workshop: Computerized Accounting Application for Chapter 5 -- Quickbooks Computer Workshop: Computerized Accounting Application for Chapter 5 -- 6.Banking Procedure and Control of Cash -- Learning Unit 6-1 Bank Procedures, Checking Accounts, and Bank Reconciliation -- Opening a Checking Account -- Check Endorsement --

Contents note continued: The Checkbook -- Monthly Recordkeeping: The Bank's Statement of Account and In-Company Records -- The Bank Reconciliation Process -- Trends in Banking -- Learning Unit 6-2 The Establishment of Petty Cash and Change Funds -- Setting Up the Petty Cash Fund -- Making Payments from the Petty Cash Fund -- How to Replenish the Petty Cash Fund -- Setting Up a Change Fund and Insight into Cash Short and Over -- Chapter Assignments -- Blueprint: A Bank Reconciliation -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: Counting Down the Cash -- 7.Calculating Pay and Payroll Taxes: The Beginning of the Payroll Process -- Learning Unit 7-1 Calculation of Gross Earnings, Employee Withholding Taxes, and Net Pay -- Gross Earnings --

Contents note continued: Federal Income Tax Withholding -- State Income Tax Withholding -- Other Income Tax Withholding -- Employee Withholding for Social Security Taxes -- Other Withholdings -- Net Pay -- Learning Unit 7-2 Preparing a Payroll Register and Employee Earning Record -- The Payroll Register -- The Employee Earnings Record -- Learning Unit 7-3 Employer Payroll Tax Expense -- Employer Payment for Social Security Taxes -- FUTA and SUTA -- Workers' Compensation Insurance -- Chapter Assignments -- Blueprint for Recording Transactions in a Payroll Register -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: Payroll Records: A Full-Time Job? -- 8.Paying, Recording, and Reporting Payroll and Payroll Taxes: The Conclusion of the Payroll Process --

Contents note continued: Learning Unit 8-1 Recording Payroll and Payroll Tax Expense and Paying the Payroll -- Recording Payroll -- Recording Payroll Tax Expense -- Paying the Payroll and Recording the Payment -- Learning Unit 8-2 Paying Fit and Fica Taxes and Completing the Employer's Quarterly Federal Tax Return, Form 941 -- Paying FIT and FICA Taxes -- Completing the Employer's Quarterly Federal Tax Return, Form 941 -- Learning Unit 8-3 Preparing Forms W-2 and W-3, Paying FUTA Tax and Completing the Employer's Annual Unemployment Tax Return, Form 940, and Paying SUTA Tax and Workers' Compensation Insurance -- Preparing Form W-2: Wage and Tax Statement -- Preparing Form W-3: Transmittal of Income -- Paying FUTA Tax -- Completing the Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 940 -- Paying SUTA Tax -- Paying Workers' Compensation Insurance -- Chapter Assignments -- Blueprint: Form 941 Tax Deposit Rules -- Accounting Coach -- Chapter Summary --

Contents note continued: Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Subway Case: Hold the Lettuce, Withhold the Taxes -- Peachtree Computer Workshop: Computerized Accounting Application For Chapter 8 -- Quickbooks Computer Workshop: Computerized Accounting Application For Chapter 8 -- 9.Sales and Cash Receipts -- Learning Unit 9-1 Chou's Toy Shop: Seller's View of a Merchandise Company -- Gross Sales -- Sales Returns and Allowances -- Sales Discount -- Sales Tax Payable -- Learning Unit 9-2 Recording and Posting Sales Transactions on Account for Art's Wholesale Clothing Company: Introduction to Subsidiary Ledgers and Credit Memorandum -- Accounts Receivable Subsidiary Ledgers -- The Credit Memorandum -- Journalizing, Recording, and Posting the Credit Memorandum --

Contents note continued: Learning Unit 9-3 Recording and Posting Cash Receipt Transactions for Art's Wholesale: Schedule of Accounts Receivable -- Schedule of Accounts Receivable -- Chapter Assignments -- Blueprint: Transferring Information from the General Journal -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- 10.Purchases and Cash Payments -- Learning Unit 10-1 Chou's Toy Shop: Buyer's View of a Merchandise Company -- Purchases -- Purchases Returns and Allowances -- Learning Unit 10-2 Recording and Posting Purchases Transactions on Account for Art's Wholesale Clothing Company: Introduction to Subsidiary Ledgers and Debit Memorandum -- Accounts Payable Subsidiary Ledger -- Debit Memorandum --

Contents note continued: Learning Unit 10-3 Recording and Posting Cash Payments Transactions for Art's Wholesale: Schedule of Accounts Payable -- Learning Unit 10-3 Review At This Point -- Instant Replay Self-Review Quiz 10-3 -- Learning Unit 10-4 Introduction to a Merchandise Company Using a Perpetual Inventory System -- Introduction to the Merchandise Cycle -- What Inventory System Walmart Uses -- Recording Merchandise Transactions -- Chapter Assignments -- Blueprint: Periodic Versus Perpetual -- Accounting Coach -- Chapter Summary -- Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Peachtree Computer Workshop: Computerized Accounting Application for Chapter 10 -- Quickbooks Computer Workshop: Computerized Accounting Application for Chapter 10 -- 10A.Appendix: Special Journals With Problem Material --

Contents note continued: Classroom Demonstration Problem: Periodic Method -- Journalizing Transactions to Special Journals; Posting to Subsidiary and General Ledger Accounts from Special Journals -- Summary of Solution Tips -- Appendix A Problems -- Sales and Cash Receipts Journal Using a Perpetual Inventory System for Art's Wholesale Clothing -- 11.Preparing a Worksheet for a Merchandise Company -- Learning Unit 11-1 Adjustments for Merchandise Inventory and Unearned Rent -- Adjustments A and B Merchandise Inventory, $19,000 -- Adjustment C Unearned Rent -- Learning Unit 11-2 Completing the Worksheet -- Adjustment C Rental Income Earned by Art's Wholesale, $200 -- Adjustment D Supplies on Hand, $300 -- Adjustment E Insurance Expired, $300 -- Adjustment F Depreciation Expense, $50 -- Adjustment G Salaries Accrued, $600 -- Chapter Assignments -- Blueprint: A Worksheet for a Merchandise Company -- Accounting Coach -- Chapter Summary --

Contents note continued: Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Appendix -- A Worksheet for Art's Wholesale Clothing Co. Using a Perpetual Inventory System -- Problem for Appendix -- 12.Completion of the Accounting Cycle for a Merchandise Company -- Learning Unit 12-1 Preparing Financial Statements -- The Income Statement -- Operating Expenses -- Statement of Owner's Equity -- The Balance Sheet -- Learning Unit 12-2 Journalizing and Posting Adjusting and Closing Entries; Preparing the Post-Closing Trial Balance -- Journalizing and Posting Adjusting Entries -- Journalizing and Posting Closing Entries -- The Post-Closing Trial Balance -- Learning Unit 12-3 Reversing Entries (Optional Section) -- Chapter Assignments -- Blueprint: Financial Statements -- Accounting Coach -- Chapter Summary --

Contents note continued: Discussion Questions and Critical Thinking/Ethical Case, Concept Checks, Exercises and Problems -- Financial Report Problem: Reading the Kellogg's Annual Report -- Continuing Problem: On the Job---Sanchez Computer Center -- Mini Practice Set -- The Corner Dress Shop -- Peachtree Computer Workshop: Computerized Accounting Application For Chapter 12 -- Quickbooks Computer Workshop: Computerized Accounting Application For Chapter 12.