Accounting I Essentials
Erschienen am 1. Januar 2013
104 Seiten
978-0-7386-7038-6 (ISBN)
Beschreibung
REA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Accounting I includes accounting principles, the accounting cycle, adjusting entries, closing entries, worksheet procedures, accounting for a merchandising operation, internal control and specialized journals, cash, receivables, inventory, property, plants and equipment, and long-term assets.
Weitere Details
Weitere Ausgaben
Inhalt
- Intro
- These "Little Books" have rescued lots of grades and more!
- Title Page
- Copyright Page
- What REA's Essentials® Will Do for You
- Table of Contents
- CHAPTER 1 - INTRODUCTION
- 1.1 DEFINITION OF ACCOUNTING
- 1.2 USERS OF ACCOUNTING INFORMATION
- 1.3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
- 1.4 THE ACCOUNTING EQUATION
- 1.5 EXPANDING THE ACCOUNTING EQUATION
- 1.6 TRANSACTIONS
- 1.7 ACCOUNTING STATEMENTS
- CHAPTER 2 - THE ACCOUNTING CYCLE
- 2.1 ACCOUNTS
- 2.2 RECORDING TRANSACTIONS
- 2.3 ACCOUNT BALANCES
- CHAPTER 3 - ADJUSTING ENTRIES
- 3.1 CASH BASIS OF ACCOUNTING
- 3.2 ACCRUAL BASIS OF ACCOUNTING
- 3.3 THE ADJUSTING PROCESS
- CHAPTER 4 - CLOSING ENTRIES
- 4.1 DEFINITION AND PURPOSE OF CLOSING ENTRIES
- 4.2 STEPS IN CLOSING ENTRIES
- 4.3 AN EXTENDED EXAMPLE
- CHAPTER 5 - THE WORK SHEET
- 5.1 THE WORK SHEET
- 5.2 WORK SHEET PROCEDURES
- CHAPTER 6 - ACCOUNTING FOR A MERCHANDISING OPERATION
- 6.1 GROSS PROFIT/MARGIN
- 6.2 PERPETUAL AND PERIODIC ACCOUNTING SYSTEMS
- 6.3 TRANSPORTATION CHARGES
- 6.4 MERCHANDISE RETURNS
- 6.5 MERCHANDISE ALLOWANCES
- 6.6 TRADE DISCOUNTS
- 6.7 SALES DISCOUNTS
- 6.8 DETAILED INCOME STATEMENT
- CHAPTER 7 - INTERNAL CONTROL AND SPECIALIZED JOURNALS
- 7.1 TYPES OF INTERNAL CONTROL
- 7.2 PERSONNEL CONTROLS
- 7.3 RECORDS CONTROL
- 7.4 SPECIALIZED JOURNALS
- CHAPTER 8 - CASH
- 8.1 DEFINITION OF CASH
- 8.2 INTERNAL CONTROL AND CASH
- 8.3 BANK ACCOUNT RECONCILIATIONS
- 8.4 PETTY CASH
- CHAPTER 9 - RECEIVABLES
- 9.1 ACCOUNTS RECEIVABLE
- 9.2 UNCOLLECTIBLE ACCOUNTS RECEIVABLE
- 9.3 DIRECT WRITE-OFF METHOD OF ACCOUNTING FOR UNCOLLECTIBLE ACCOUNTS
- 9.4 NOTES RECEIVABLE
- 9.5 DISCOUNTING NOTES RECEIVABLE
- 9.6 DISHONORED NOTES RECEIVABLE
- CHAPTER 10 - INVENTORY
- 10.1 INTRODUCTION TO INVENTORY ACCOUNTING
- 10.2 PERIODIC AND PERPETUAL ACCOUNTING SYSTEMS
- 10.3 INVENTORY METHODS
- 10.4 COMPARISON OF COST METHODS
- 10.5 LOWER OF COST OR MARKET
- CHAPTER 11 - PROPERTY, PLANT AND EQUIPMENT
- 11.1 PROPERTY, PLANT AND EQUIPMENT
- 11.2 COST BASIS FOR PROPERTY, PLANT AND EQUIPMENT
- 11.3 DEPRECIATION
- CHAPTER 12 - OTHER LONG-TERM ASSETS
- 12.1 INTRODUCTION OF OTHER LONG-TERM ASSETS
- 12.2 LEASING
- 12.3 DEPLETION
- 12.4 INTANGIBLE ASSETS
