Century 21 Accounting: Advanced (with CD-ROM) / Edition 8

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Overview

CENTURY 21 ACCOUNTING ADVANCED COURSE (Red Text) expands on topics introduced in the first-year course while adding new topics about management accounting, cost accounting, not-for-profit accounting, and financial analysis. 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.

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Product Details

  • ISBN-13: 9780538972291
  • Publisher: Cengage Learning
  • Publication date: 6/3/2005
  • Edition description: New Edition
  • Edition number: 8
  • Pages: 735
  • Product dimensions: 8.68 (w) x 11.14 (h) x 1.38 (d)

Meet the Author

Claudia B. Gilbertson served as a highly effective high school instructor for 11 years and a community college instructor for 25 years. While retired from North Hennepin Community College, Ms. Gilbertson remains active in shaping today's educational processes as she serves as a respected and sought-after consultant for numerous online accounting learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.

Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.

Daniel Passalacqua teaches accounting at Oak Grove High School in San Jose, CA.

Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A & M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.

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Table of Contents

PART 1. DEPARTMENTALIZED ACCOUNTING. 1. Recording Departmental Purchases and Cash Payments. 2. Recording Departmental Sales and Cash Receipts. 3. Calculating and Recording Departmental Payroll Data. 4. Financial Reporting for a Departmentalized Business. PART 2. ACCOUNTING ADJUSTMENTS AND VALUATION. 5. Inventory Planning and Valuation. 6. Accounting for Uncollectible Accounts. 7. Accounting for Plant Assets. 8. Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses. 9. Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue. PART 3. CORPORATION ACCOUNTING. 10. Organizing a Corporation and Paying Dividends. 11. Acquiring Additional Capital for a Corporation. 12. Financial Analysis and Reporting for a Corporation. PART 4. MANAGEMENT ACCOUNTING. 13. Budgetary Planning and Control. 14. Management Decisions Using Cost-Volume-Profit Analysis. 15. Management Decisions Using Present Value Analysis. 16. Financial Statement Analysis. 17. Statement of Cash Flows. PART 5. MANUFACTURING COST ACCOUNTING. 18. Cost Accounting for a Manufacturing Business. 19. Accounting Transactions and Financial Reporting for a Manufacturing Business. PART 6. OTHER ACCOUNTING SYSTEMS. 20. A Voucher System. 21. Organizational Structure of a Partnership. 22. Financial Reporting for a Partnership. 23. Budgeting and Accounting for a Not-for-Profit Organization. 24. Financial Reporting for a Not-for-Profit Organization. APPENDICES. A. Accounting Concepts. B. Using a Calculator and Computer Keypad. C. Recycling Problems. D. Answers to Audit Your Understanding. Glossary. Index.

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