Accounting Cycle A Primer for Nonfinancial Managers

ISBN-10: 156052667X
ISBN-13: 9781560526674
Edition: 2nd 2002 (Revised)
List price: $13.95
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Book details

List price: $13.95
Edition: 2nd
Copyright year: 2002
Publisher: Crisp Publications, Incorporated
Publication date: 3/21/2002
Binding: Paperback
Pages: 120
Size: 8.00" wide x 10.00" long x 0.25" tall
Weight: 0.484
Language: English

Introduction
Overview of the Accounting Cycle
The Accounting Cycle Steps in the Accounting Cycle
Temporary and Permanent Accounts
Cash or Accrual Accounting?
Cash or Accrual Accounting?
Basic Recordkeeping Systems Setting Up the Books
The Chart of Accounts
Key Word Recognition
Single-Entry Recordkeeping
Double-Entry Recordkeeping
A Few Recordkeeping Techniques
Ledger and Journal
The Ledger
The Trial Balance
The Journal
Adjusting Entries
General Rules for Adjusting Entries
Adjusting Entries
Adjusting Current Assets
Adjusting Current Liabilities
Adjusting Accrued Expense
Adjusting Accrued Revenue
Closing Entries
Closing Entries--An Overview
Temporary and Permanent Accounts
The Four Basic Entries to Closing Accounts
The Post-Closing Trial Balance
The Balance Sheet and Income Statement
Preparation of the Financial Statements
The Balance Sheet and Income Statements
The Balance Sheet
The Income Statement Sample
Income Statement and Balance Sheet
Special Consideration: Inventory
The Basic Difference of a Merchandise Company
Decisions About Inventory Comparison of Inventory Flow Methods
Business Decisions Introduction
Appendix
Solutions to the Self-Tests

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