ISBN-10:
1111988676
ISBN-13:
9781111988678
Pub. Date:
04/27/2011
Publisher:
Cengage Learning
Century 21 Accounting: Multicolumn Journal, Introductory Course, Chapters 1-16, 2012 Update / Edition 9

Century 21 Accounting: Multicolumn Journal, Introductory Course, Chapters 1-16, 2012 Update / Edition 9

by Claudia Bienias Gilbertson, Mark W. Lehman

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Product Details

ISBN-13: 9781111988678
Publisher: Cengage Learning
Publication date: 04/27/2011
Edition description: Older Edition
Pages: 608
Product dimensions: 8.80(w) x 11.00(h) x 1.10(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. Journalizing Transactions. 4. Posting 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. 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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