Century 21 Accounting Advanced

ISBN-10: 0538972297

ISBN-13: 9780538972291

Edition: 8th 2006 (Revised)

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Description: 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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Book details

List price: $132.95
Edition: 8th
Copyright year: 2006
Publisher: Cengage South-Western
Publication date: 6/3/2005
Binding: Hardcover
Pages: 832
Size: 8.50" wide x 10.75" long x 1.25" tall
Weight: 4.664

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.

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.

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.

Departmentalized Accounting
Recording Departmental Purchases and Cash Payments
Accounting in the Real World: New Balance
Using Accounting Principles and Records
Journalizing and Posting Purchases and Purchases Returns
Journalizing and Posting Cash Payments
End of Chapter Problems
Recording Departmental Sales and Cash Receipts
Accounting in the Real World: Blockbuster, Inc.
Departmental Sales on Account and Sales Returns and Allowances
Journalizing and Posting Cash Receipts
End of Chapter Problems
Calculating and Recording Departmental Payroll Data
Accounting in the Real World: Cisco Systems, Inc.
Completing Payroll Records for Employee Earnings and Deductions
Recording a Payroll and Payroll Taxes
End of Chapter Problems
Financial Reporting for a Departmentalized Business
Accounting in the Real World: Trek Bicyles
Responsibility Accounting for a Merchandising Business
Interim Departmental Statement of Gross Profit
Preparing a Work Sheet for a Departmentalized Business
Responsibility Statements for a Merchandising Business
End-of-Period Work for a Departmentalized Business
End of Chapter Problems
Processing and Reporting Departmentalized Accounting Data
Accounting Adjustments and Valuation
A Voucher System
Accounting in the Real World: Procter & Gamble
Vouchers and Voucher Registers
Voucher Check and Check Registers
Selected Transactions in a Voucher System
End of Chapter Problems
Inventory Planning and Valuation
Accounting in the Real World: Toys "R" Us
The Nature of Merchandise Inventory
Inventory Costing
Estimating the Inventory
End of Chapter Problems
General Accounting Adjustments
Accounting for Uncollectible Accounts
Accounting in the Real World: J.C. Penney
Direct Write-Off Method of Recording Uncollectible Accounts
Allowance Method of Recording Uncollectible Accounts Expense
Accounts Receivable Turnover Ratio
End of Chapter Problems
Accounting for Plant Assets
Accounting in the Real World: Sysco
Buying Plant Assets
Calculating and Journalizing Depreciation Expense
Disposing of Plant Assets
Other Methods of Depreciation
End of Chapter Problems
Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses
Accounting in the Real World: The Mall of America
Notes Payable
Prepaid Expenses
Accrued Expenses
End of Chapter Problems
Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue
Accounting in the Real World: Northwest Airlines
Notes Receivable
Unearned and Accrued Revenue
End of Chapter Problems
Corporation Accounting
Organizing a Corporation and Paying Dividends
Accounting in the Real World: General Mills
Starting a Corporation
Stock Subscriptions and the Balance Sheet
Calculating and Journalizing Dividends for a Corporation
End of Chapter Problems
Acquiring Additional Capital for a Corporation
Accounting in the Real World: Famous Dave's
Capital Stock Transactions
Treasury Stock Transactions
Bonds Payable Transactions
End of Chapter Problems
Financial Analysis and Reporting for a Corporation
Accounting in the Real World: Medtronics
Work Sheet for a Corporation
Financial Statements and Analysis
Other End-of-Fiscal-Period Work
End of Chapter Problems
Processing and Reporting Accounting Data for a Corporation
Management Accounting
Budgetary Planning and Control
Accounting in the Real World: KPMG
Budget Planning
Budgeted Income Statement
Cash Budgets and Performance Reports
End of Chapter Problems
Management Decisions Using Cost-Volume-Profit Analysis
Accounting in the Real World: RC Cola
Cost Characteristics That Influence Decisions
Determining Breakeven
Decisions That Affect Net Income
End of Chapter Problems
Management Decisions Using Present-Value Analysis
Accounting in the Real World: Verizon
Business Decisions Using Present Values
Present Value and Annuities
End of Chapter Problems
Financial Statement Analysis
Accounting in the Real World: Yum! Brands, Inc.
Trend Analysis and Component Percentages
Calculating Earnings Performance and Efficiency Analysis
Calculating Financial Strength Analysis
End of Chapter Problems
Statement of Cash Flows
Accounting in the Real World: Hospitality Properties Trust
Understanding Cash Flow Analysis
Preparing the Operating Activities Section of a Statement of Cash Flows
Completing the Statement of Cash Flows
End of Chapter Problems
Manufacturing Cost Accounting
Cost Accounting for a Manufacturing Business
Accounting in the Real World: Hershey
Elements of Manufacturing Cost
Maintaining Manufacturing Records
End of Chapter Problems
Accounting Transactions and Financial Reporting for a Manufacturing Business
Accounting in the Real World: Toyota
Journalizing Manufacturing Accounting Transactions
Preparing End-of-Fiscal-Period Statements
End of Chapter Problems
Processing and Reporting Cost Accounting Data for a Manufacturing Business
Other Accounting Systems
Organizational Structure of a Partnership
Accounting in the Real World: PricewaterhouseCoopers, LLP
Forming a Partnership
Admitting Partners to Existing Partnerships
End of Chapter Problems
Financial Reporting for a Partnership
Accounting in the Real World: Hewlett-Packard Company
Distribution and Withdrawal of Partnership Earnings
End-of-Fiscal-Period Work for a Partnership
Liquidation of a Partnership
End of Chapter Problems
Budgeting and Accounting for a Not-for-Profit Organization
Accounting in the Real World: The United States Postal Service
Not-for-Profit Organizations
Journalizing Revenues
Journalizing Expenditures, Encumbrances, and Other Transactions
End of Chapter Problems
Financial Reporting for a Not-for-Profit Organization
Accounting in the Real World: San Jose
Preparing a Work Sheet for a Governmental Organization
Preparing Financial Statements for a Governmental Organization
Recording Adjusting and Closing Entries for a Governmental Organization
End of Chapter Problems
Accounting Concepts
Costco's Financial Statements
Using a Calculator and Computer Keypad
Recycling Problems
Answers to Audit Your Understanding
Glossary
Index
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