College Accounting, Chapters 1-13 / Edition 9

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Overview

The Ninth Edition of College Accounting retains the successful characteristics that make it a market leader—accuracy, careful pacing, and repetition of accounting terms, concepts, and procedures—while integrating Internet features that provide students with real-world business experience.

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Product Details

  • ISBN-13: 9780618824182
  • Publisher: Cengage Learning
  • Publication date: 3/1/2007
  • Edition description: Older Edition
  • Edition number: 9
  • Pages: 576
  • Product dimensions: 8.80 (w) x 10.90 (h) x 1.00 (d)

Meet the Author

(M. Ed., Lewis and Clark College, M.B.A., University of Oregon) Doug has over 30 years of experience teaching accounting at two- and four-year schools, as well as at the high-school level. He has traveled extensively throughout the country, meeting with teachers and students, in order to keep his finger on the pulse of today's classroom needs and concerns. Doug's one-on-one relationships with customers have kept him very close to the market, and he has translated his keen perceptions into the most successful college accounting text published in the last half-century.

Pat Bille has been teaching office technology, accounting, and microcomputer applications at Highline Community College for the last 36 years. Before moving to the college's Business Division, Pat began by teaching high school business classes. She has developed an off-campus, self-paced accounting and office occupations lab, has been program director for office occupations and accounting co-op work programs, and has worked in the accounting departments of two large Chicago corporations. She also served as a volunteer accountant in several nonprofit organizations, and worked for her own sole proprietorship. During the last six years she has developed online courses for accounting and microcomputer applications classes and has developed her own web site. She continues to teach online courses to Highline Community College students in Des Moines, Washington. She has co-authored two textbooks, authored a multitude of practice sets and ancillaries, several accounting videos, and a variety of non-accounting publications.

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Table of Contents

I. The Accounting Cycle for a Service Business: Analyzing Business Transactions 1. Asset, Liability, Owner's Equity, Revenue, and Expense Accounts 2. T Accounts, Debits and Credits, Trial Balance, and Financial Statements 3. The General Journal and the General Ledger 4. Adjusting Entries and the Work Sheet Appendix A. Methods of Depreciation 5. Closing Entries and the Post-Closing Trial Balance 6. Accounting for Professional Enterprises: The Combined Journal (Optional) II. Accounting for Cash and Payroll 7. Bank Accounts and Cash Funds Appendix B. Bad Debts 8. Employee Earnings and Deductions 9. Employer Taxes, Payments, and Reports III. The Accounting Cycle for a Merchandising Business; Using Special Journals 10. The Sales Journal and the Purchases Journal Appendix C. Sales and Purchases on Account: An Alternative to Special Journals 11. The Cash Receipts Journal and the Cash Payments Journal Appendix D. Cash Receipts and Cash Payments: An Alternative to Special Journals 12. Work Sheet and Adjusting Entries 13. Financial Statements, Closing Entries, and Reversing Entries Appendix E. Inventory Methods Appendix F. Financial Statement Analysis Appendix G. The Statement of Cash Flows

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