ISBN-10:
1111988625
ISBN-13:
2901111988622
Pub. Date:
04/27/2011
Publisher:
Cengage Learning
Century 21 Accounting: General Journal, 2012 Update / Edition 9

Century 21 Accounting: General Journal, 2012 Update / Edition 9

by Claudia Bienias Gilbertson
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Overview

No other accounting text takes you further or gives you more. With CENTURY 21 ACCOUNTING GENERAL JOURNAL, 9th Edition, 2012 UPDATE, you place the advantage of more than 100 years of accounting success into your students' hands with the latest from this authoritative leader in accounting education. Each advantage you find in CENTURY 21 ACCOUNTING GENERAL JOURNAL reflects guidance from a Teacher Review Board of more than 60 experienced educators just like you and input from a first-of-its-kind Student Advisory Board. This edition's fresh, clean presentation addresses your contemporary classroom needs as effectively today as this best-selling text did more than a century ago when it redefined the accounting course. CENTURY 21 ACCOUNTING GENERAL JOURNAL starts with the two-column general journal and then introduces students to special journals in Part Two. This is the only program that offers you a choice in accounting presentation. The ninth edition's new student-driven design integrates commercial technology such as Microsoft Excel, Peachtree, and QuickBooks into the end of every chapter and offers the market's first online working papers. A unique focus on financial literacy and emphasis on character, as well as companies selected by students, prepare your class for accounting challenges. Financial Literacy for the 21st Century, new to the 2012 Update, guides students in the exploration of financial topics through engaging activities that provide opportunities for students to apply valued skills such as problem solving, critical thinking, and technology use as defined by the Partnership for 21st Century Skills. Acquisition of the knowledge and skills taught in this feature will prepare students to compete in a workplace that demands creativity and innovation. Trust the book's unwavering accuracy to ensure a complete text, a comprehensive package, and technology solutions with the advantage to move your course and your students ahead in today's times.

Product Details

ISBN-13: 2901111988622
Publisher: Cengage Learning
Publication date: 04/27/2011
Series: DECA Series
Edition description: Older Edition
Pages: 832
Product dimensions: 6.50(w) x 1.50(h) x 9.50(d)

About the Author

Claudia B. Gilbertson, Certified Public Accountant, 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.

Table of Contents

Part I: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 1. Starting a Proprietorship: Changes That Affect the Accounting Equation. 2. Analyzing Transactions into Debit and Credit Parts. 3. Recording Transactions into Debit and Credit Parts. 4. Posting from a General Journal to a General Ledger. 5. Cash Control Systems. Reinforcement Activity 1—Part A. 6. Work Sheet for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Adjusting and Closing Entries for a Service Business. Reinforcement Activity 1—Part B. Simulation 1 Description. Part II: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Journalizing Purchases and Cash Payments. 10. Journalizing Sales and Cash Receipts Using Special Journals. 11. Posting to General and Subsidiary Ledgers. 12. Preparing Payroll Records. 13. Payroll Accounting, Taxes, and Reports. Reinforcement Activity 2—Part A. 14. Distributing Dividends and Preparing a Work Sheet for a Merchandising Business. 15. Financial Statements for a Corporation. 16. Recording Adjusting and Closing Entries for a Corporation. Reinforcement Activity 2—Part B. Simulation 2 Description. Part III: ACCOUNTING 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. Reinforcement Activity 3—Part A. 21. Accounting for Accrued Revenue and Expenses. 22. End-of-Fiscal-Period Work for a Corporation. Reinforcement Activity 3—Part B. Simulation 3 Description. Part IV: ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. Appendix A: Statement of Cash Flows. Appendix B: Best Buy's Annual Report. Appendix C: Using a Calculator and Computer Keypad. Appendix D: Recycling Problems. Appendix E: Answers to Audit Your Understanding. Appendix F: Financial Literacy for the 21st Century. Glossary. Index.

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