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CENTURY 21 ACCOUNTING GENERAL JOURNAL (Green Text) begins with a two-column general journal, and then introduces students to special journals in cycle two. Based on teacher input, we have completely reorganized this new edition of CENTURY 21, starting with a service business organized as a proprietorship, progressing to a merchandising business organized as a corporation, and concluding with special topics, partnerships, and recording international sales and electronic transactions. Technology is integrated throughout the text, including Automated Accounting, Peachtree, QuickBooks, and Microsoft Excel. Also, the New Student Companion CD-ROM is included with each text. The student CD is exclusively available with CENTURY 21 and includes Competitive Event Prep, Automated Accounting data files, Electronic flash cards of key terms, Web links, PowerPoint presentations, and much, much more! CENTURY 21 ACCOUNTING presents real-world source documents as each new transaction is presented in the text. Source documents provide the objective evidence for journalizing every transaction, and are now included in the working papers for selected end of chapter problems. T accounts are always used to analyze transactions into debit and credit parts to increase student comprehension of journalizing transactions. Illustrations are consistently placed at the top of the page and include step-by-step instructions. Concepts are reinforced through descriptive text to provide complete accounting instruction. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. In addition, several short application problems at the end of each chapter have been added to build student's knowledge before completing the longer mastery and challenge problems.
PART 1. ACCOUNTING CYCLE FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 1. Starting a Proprietorship: Changes That Affect Owners Equity. 2. Analyzing Transactions into Debit and Credit Parts. 3. Journalizing Transactions. 4. Posting to a General Ledger. 5. Cash Control Systems. 6. Work Sheet for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Adjusting and Closing Entries for a Service Business. PART 2. ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Journalizing Purchases and Cash Payments. 10. Journalizing Sales and Cash Receipts. 11. Posting to General and Subsidiary Ledgers. 12. Preparing Payroll Records. 13. Payroll Accounting, Taxes, and Reports. 14. Work Sheet for a Merchandising Business. 15. Financial Statements for a Corporation. 16. Recording Adjusting and Closing Entries for a Corporation. PART 3. ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION—ADJUSTMENTS AND VALUATION. 17. Accounting for Uncollectible Accounts Receivable. 18. Accounting for Plant Assets and Depreciation. 19. Accounting for Inventory. 20. Accounting for Notes and Interest. 21. Accounting for Accrued Revenue and Expenses. 22. End-of-Fiscal-Period Work for a Corporation. PART 4. ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International Sales and Electronic Transactions. APPENDICES. A. Cash Flow Statement. B. Annual Report. C. Accounting Concepts. D. Using a Calculator and Computer Keypad. E. Recycling Problems. F. Answers to Audit Your Understanding. Glossary. Index.