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| Accounting and the Business Environment Vignette: Sherman Lawn Service and DeFilippo Catering | |
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| Accounting: The Language of Business | |
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| Decision Makers: The Users of Accounting Information | |
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| Financial Accounting and Management Accounting | |
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| The Accounting Profession Governing Organizations | |
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| Ethics in Accounting and Business Standards of Professional Conduct | |
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| Types of Business Organizations | |
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| Accounting Concepts and Principles | |
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| The Entity Concept | |
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| The Reliability (Objectivity) Principle | |
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| The Cost Principle | |
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| The Going-Concern Concept | |
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| The Stable-Monetary-Unit Concept | |
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| The Accounting Equation Assets and Liabilities | |
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| Ownerrsquo;s Equity Accounting for Business Transactions | |
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| Evaluating Business Transactionsndash; | |
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| The User Perspective of Accounting | |
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| The Financial Statements | |
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| Financial Statement Headings Relationships | |
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| Among the Financial Statements | |
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| j Decision Guidelines | |
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| c Summary | |
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| Problem | |
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| Review: Accounting and the Business Environment, Quick Check/Accounting | |
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| Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | |
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| Apply Your Knowledge, Decision Cases/Ethical Issues/Financial Statement Case/Team Projects | |
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| Recording Business Transactions Vignette: Sherman Lawn Service and DeFilippo Catering | |
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| The Account, the Ledger, and the Journal Assets Liabilities Ownerrsquo;s Equity | |
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| Chart of Accounts | |
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| Double-Entry Accounting | |
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| The T-Account Increases and Decreases in the Accounts | |
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| Recording Transactions in the Journal Posting (Copying Information) from the Journal to the Ledger | |
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| Expanding the Rules of Debit and Credit: Revenues and Expenses | |
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| The Normal Balance of an Account | |
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| The Flow of Accounting Data Source Documents Journalizing Transactions and Posting to the Ledger | |
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| 7e_FMsamp_0132439603.QXD 6/29/06 3:16 PM Page iii The Ledger Accounts After Posting | |
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| The Trial Balance Details of Journals and Ledgers | |
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| Details in the Ledger Correcting Trial Balance Errors | |
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| The Four-Column Account: An Alternative to the T-Account Recording Transactions From Actual Business Documents | |
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| j Decision Guidelines | |
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| c Summary | |
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| Problem | |
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| Review: Recording Business Transactions, Quick Check/Accounting | |
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| Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B)/Continuing | |
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| Problem Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project c Demo Doc: Debit/Credit Transaction Analysis c Demo Doc Solutions | |
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| The Adjusting Process Vignette: Cookie Lapp | |
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| Travel Accounting Concepts and Principles | |
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| Accrual Accounting versus Cash-Basis Accounting | |
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| The Accounting Period | |
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| The Revenue Principle | |
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| The Matching Principle | |
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| The Time-Period Concept Adjusting the Accounts Prepaids and Accruals Prepaid Expenses | |
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| Depreciation Accrued Expenses Accrued Revenues Unearned Revenues Summary of the Adjusting Process | |
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| The Adjusted Trial Balance | |
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| The Financial Statements | |
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| Preparing the Statements Relationships Among the Financial Statements | |
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| Ethical Issues in Accrual Accounting | |
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| j Decision Guidelines | |
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| c Summary | |
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| Problem | |
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| Review: The Adjusting Process, Quick Check/Accounting Vocabulary Assess Your Progress, Short Exercises/Exercises/Problems (Group A)/Problems (Group B) | |
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| Apply Your Knowledge, Decision Cases/Ethical Issue/Financial Statement Case/Team Project | |
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| Alternative Treatment of Prepaid Expenses and Unearned Revenues | |
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| Completing the Accounting Cycle Vignette: Sherman Lawn Service and DeFilippo Catering | |
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| The Accounting Cycle | |
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| The Work Sheet | |
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| Summary | |
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| Problem | |
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| 1 iv Contents | |
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| Completing the Accounting Cycle | |
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| Preparing the Financial Statements | |
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| Recording the Adjusting Entries Closing the Accounts | |
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| Postclosing Trial Balance Classifying Assets and Liabilities Assets<BR | |