Table of Contents

Unit 1 Introduction to Accounting

Chapter 1 You and the World of Accounting

Chapter2 The World of Business and Accounting

Unit 2 The Basic Accounting Cycle

Chapter3 Business Transactions and the Accounting Equation

Chapter4 Transactions That Affect Assets, liabilities, and Owner's Equity

Chapter5 Transactions That AffectRevenue, Expenses, andWithdrawals

Chapter6 Recording Transactions ina General journal

Chapter7 Posting journal Entries toGeneral ledger Accounts

Chapter 8 The Six-Column Worksheet

Chapter 9 Financial Statements for aSole Proprietorship

Chapter10 Completing the Accounting Cycle for a Sole Proprietorship

Chapter11 Cash Control and BankingActivities

Unit 3 Accounting for a Payroll System

Chapter 12 Payroll Accounting

Chapter 13 Payroll liabilities and TaxRecords

Unit 4 The Accounting Cycle for a Merchandising Corporation

Chapter14 Accounting for Sales andCash Receipts

Chapter15 Accounting for Purchasesand Cash Payments

Chapter16 Special journals: Sales andCash Receipts

Chapter17 Special journals: Purchasesand Cash Payments

Chapter18 Adjustments and the TenColumn Work Sheet

Chapter19 Financial Statements for aCorporation

Chapter20 Completing the Accounting Cycle for a Merchandising Corporation

Chapter21 Accounting for PubliclyHeld Corporations

Unit 5 Accounting for Publicly Held Corporations

Chapter 22 Cash Funds

Chapter 23 Plant Assets andDepreciation

Chapter24 Uncollectible AccountsReceivable

Chapter 25 Inventories

Chapter 26 Notes Payable andReceivable

Unit 4 Accounting for Partnerships

Chapter27 Introduction toPartnerships

Chapter28 Financial Statements andliquidation of a Partnership

Chapter29 Ethics in Accounting

Appendix A Adjustments for a Service Business Using a Ten-Column Work Sheet

Appendix B Using the Numeric Keypad

Appendix C Recording Transactions in the Combination Journal

Appendix D The Accrual Basis of Accounting

Appendix E Federal Personal Income Tax

Appendix F Office Depot Annual Report

Appendix G Additional Reinforcement Problems

Appendix H Answers to Check Your Understanding Problems

Glossary

Index

Index B Real-World Applications and Connections