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| Introduction to Accounting | |
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| The Accounting Cycle for a Service Business: Analyzing Business Transactions | |
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| Asset, Liability, Owner's Equity, Revenue, and Expense | |
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| Accounts Assets, Liability, and Owner's Equity | |
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| Revenue and Expense Accounts | |
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| T Accounts, Debits and Credits, Trial Balance, and Financial Statements | |
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| The T Account Form | |
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| The T Account Form with Debits and Credits | |
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| Recording Business Transactions in T Accounts | |
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| The Trial Balance | |
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| Major Financial Statements | |
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| Errors Exposed by the Trial Balance | |
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| The General Journal and the General Ledger | |
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| The General Journal | |
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| Posting to the General Journal | |
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| Corrections of Errors Continuous | |
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| General Ledger Problem: Journalizing, Posting, and Trial Balance | |
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| Cumulative Self Check: Chapters 13 | |
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| Adjusting Entries and the Work Sheet Fiscal Period | |
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| The Accounting Cycle | |
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| The Work Sheet Adjustments | |
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| Journalizing Adjusting | |
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| Entries Continuous General Ledger Problem: Adjustments | |
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| Appendix A: Methods of Depreciation | |
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| Closing Entries and the Post-Closing Trial Balance Closing Entries | |
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| The Post-Closing Trial Balance | |
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| The Accrual Basis Cash-Receipts-and-Disbursements | |
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| Basis Modified Cash | |
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| Basis Interim Statements Continuous | |
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| General Ledger Problem: Closing Entries | |
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| Cumulative Self-Check: Chapters 45 | |
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| Accounting Cycle Review Problems A and B | |
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| Accounting for Professional Enterprises: The Combined Journal (Optional) | |
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| Example: Records of a Dentist | |
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| The Combined Journal | |
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| Designing a Combined Journal | |
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| Accounting for Cash and Payroll | |
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| Bank Accounts and Cash Funds | |
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| Using a Checking Account Writing Checks | |
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| Bank Statements | |
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| The Petty Cash Fund | |
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| The Change Fund Cash Short and Over | |
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| Appendix B: Bad Debts | |
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| Employee Earnings and Deductions | |
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| Objectives of Payroll Records and Accounting | |
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| Employer/Employee Relationships | |
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| How Employees Get Paid Deductions from Total Earnings | |
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| Payroll Register | |
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| The Payroll Entry | |
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| Employer Taxes, Payments, and Reports Employer | |
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| Identification Number | |
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| Employer's Payroll Taxes | |
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| Journal Entries for Recording Payroll Payments of FICA | |
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| Tax and Employees' Federal Income Tax | |
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| Withholding Payments of State Unemployment | |
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| Insurance Payments of Federal Unemployment | |
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| Tax Deposits of Employees' | |
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| State Income Tax | |
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| Withholding Employer's Quarterly Federal Tax | |
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| Return (Form 941) Reports and Payments of Federal Unemployment Tax | |
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| Workers' Compensation Insurance | |
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| Adjusting for Accrued Salaries and Wages Tax Calendar | |
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| Cumulative Self-Check: Chapters 79 | |
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| The Accounting Cycle for a Merchandising Business: Using Special Journals | |
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| The Sales Journal | |
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| Special Journals | |
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| Specific Accounts for Merchandising | |
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| Firms Recording Sales on Account | |
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| The Sales Journal | |
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| The Accounts Receivable | |
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| Ledger Sales Returns and Allowances | |
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| Posting Directly from Sales | |
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| Invoices (an Alternative to Using a Sales Journal) | |
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| Continuous General Ledger Problem: Sales Journal | |
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| The Purchases Journal | |
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| Purchasing Procedures | |
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| Purchases Journal (Three-Column) | |
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| The Accounts Payable Ledger | |
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| Purchases Returns and Allowances | |
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| Subsidiary Ledgers | |
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| Multicolumn Purchases Journal (Invoice Register) | |
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| Posting Directly from Purchase | |
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| Invoices (an Alternative to Using a Purchases Journal) | |
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| Transportation Charges on the Buying of Goods and Services | |
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| Other Than Merchandise Internal Control | |
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| Continuous General Ledger Problem: Purchases Journal | |
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| The Cash Receipts Journal and the Cash Payments Journal | |
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| The Cash Receipts Journal | |
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| Credit Terms Sales Returns and Allowances and Sales Discounts on an Income Statement | |
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| The Cash Payments Journal: Service Enterprise | |
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| The Cash Payments Journal: Merchandising Enterprise | |
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| Check Register | |
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| Trade Discounts | |
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| Comparison of the Five Types of Journals | |
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| Continuous General Ledger Problem: Cash Receipts and Cash Payments Journals | |
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| Cumulative Self-Check: Chapters 1012 | |
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| Work Sheet and Adjusting Entries | |
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| Adjustment for Merchandise Inventory | |
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| Using the Periodic Inventory System | |
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| Adjustment for Unearned Revenue | |
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| Data for the Adjustments | |
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| Completion of the Work Sheet Adjusting | |
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| Entries Under the Periodic Inventory System | |
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| Adjustment for Merchandise Inventory | |
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| Under the Perpetual Inventory System | |
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| Financial Statements, Closing Entries, and Reversing Entries | |
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| The Income Statement | |
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| The Statement of Owner's Equity and the Balance Sheet | |
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| Balance Sheet Classifications | |
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| Closing Entries | |
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| Reversing Entries | |
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| Cumulative Self-Check: Chapters 1314 | |
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| Comprehensive Review Problem | |
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| Appendix C: Inventory Methods | |
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| Appendix D: The Statement of Cash Flows | |
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| Appendix E: Financial Statement Analysis | |
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| Accounting for Promissory Notes | |
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| Notes Payable | |
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| Promissory Notes | |
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| Calculating Interest | |
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| Determining Due Dates | |
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| Transactions Involving Notes Payable | |
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| End-of-Fiscal-Period Adjustments | |
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| Notes Receivable | |
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| Transactions for Notes | |
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| Receivable Dishonored Notes | |
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| Receivable Discounting Notes | |
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| Receivable End-of-Fiscal-Period | |
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| Adjustments: Accrued Interest on Notes | |
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| Receivable Cumulative Self-Check: Chapters 1516 | |
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| Accounting for Valuation of Receivables, Inventory, and Plant and Equipment | |
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| Uncollectible Accounts | |
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| The Credit Department | |
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| Matching Bad Debt Losses with Sales | |
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| The Allowance Method of Accounting for Bad Debts | |
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| Closing the Bad Debts | |
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| Expense Account Writing Off | |
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| Accounts as Uncollectible | |
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| Collection of Accounts Previously Written Off | |
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| Specific Charge-off of Bad Debts | |
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| Federal Income Tax Requirement | |
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| Ending Merchandise Inventory | |
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| The Importance of Inventory Valuation | |
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| The Need for and the Taking of Inventories | |
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| Methods of Assigning Costs to Ending Inventory | |
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| Lower-of-Cost-or-Market Rule | |
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| Perpetual Inventories | |
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| Appendix F: Estimating the Value of Inventories | |
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| Plant and Equipment | |
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| Initial Costs of Plant and Equipment | |
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| Differentiating Costs of Land, Land Improvements, and Buildings | |
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| The Nature and Recording of Depreciation | |
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| Calculating Depreciation | |
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| Depreciation for Periods of Less Than a Year | |
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| Capital and Revenue Expenditures | |
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| Extraordinary-Repairs Expenditures | |
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| Disposition of Plant and Equipment | |
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| Plant and Equipment Records | |
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| Depreciation for Federal Income Tax | |
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| Cumulative Self-Check: Chapters 1719 | |
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| Appendix G: The Voucher System of Accounting | |
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| Accounting for Partnerships and Corporations | |
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| Partnerships Characteristics of a Partnership | |
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| Advantages of a Partnership | |
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| Disadvantages of a Partnership | |
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| Partnership Agreements | |
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| Accounting Entries for Partnerships | |
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| Division of Net Income or Net Loss Financial Statements for a Partnership | |
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| Dissolution of a Partnership | |
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| Corporate Organization and Capital Stock | |
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| Definition of a Corporation | |
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| Advantages of the Corporate | |
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| Form Disadvantages of the Corporate | |
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| Form Formation of a Corporation | |
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| Structure of a Corporation | |
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| Capital Stock | |
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| Issuing Stock | |
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| Illustration of a Corporate Balance Sheet | |
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| New Accounts and the Fundamental Accounting Equation | |
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| Corporate Work Sheets, Taxes, and Dividends | |
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| Procedure for Recording and Paying Income Taxes | |
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| Work Sheet for a Corporation | |
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| Reasons for Appropriating Retained | |
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| Earnings Declaration and Payment of Dividends | |
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| Stock Split Statement of Retained | |
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| Earnings and Balance Sheet for a Corporation | |
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| Guidelines for Account Reports | |
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| Corporate Bonds | |
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| Classification of Bonds | |
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| Why a Corporation Issues Bonds | |
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| Accounting for the Issuance of Bonds | |
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| Bond Sinking Funds | |
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| Redemption of Bond | |