Schaum's Outline of Bookkeeping and Accounting [4th edition] 9780071702492, 0071702490, 9780071635363, 007163536X

Preface; Part I: The Bookkeeping Cycle; Chapter 1 Assets, Liabilities, and Capital; 1.1 Nature of Bookkeeping and Accoun

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Schaum's Outline of Bookkeeping and Accounting [4th edition]
 9780071702492, 0071702490, 9780071635363, 007163536X

Table of contents :
Preface
Part I: The Bookkeeping Cycle
Chapter 1 Assets, Liabilities, and Capital
1.1 Nature of Bookkeeping and Accounting
1.2 Basic Elements of Financial Position: The Accounting Equation
Chapter 2 Debits and Credits: The Double-Entry System
2.1 Introduction
2.2 The Account
2.3 Debits and Credits
2.4 The Ledger
2.5 The Chart of Accounts
2.6 The Trial Balance
Chapter 3 Journalizing and Posting Transactions
3.1 Introduction
3.2 The Journal
3.3 Journalizing
3.4 Posting
Chapter 4 Financial Statements
4.1 Introduction
4.2 Income Statement. 4.3 Accrual Basis and Cash Basis of Accounting4.4 Balance Sheet
4.5 Statement of Owner's Equity
4.6 The Statement of Cash Flows
4.7 Financial Statement Summary
4.8 Classified Financial Statements
Chapter 5 Adjusting and Closing Procedures
5.1 Introduction: The Accrual Basis of Accounting
5.2 Adjusting Entries Covering Recorded Data
5.3 Adjusting Entries Covering Unrecorded Data
5.4 Closing Entries
5.5 Ruling Accounts
5.6 Post-Closing Trial Balance
5.7 Bookkeeping and Accounting Cycle
Comprehensive Review Problem
Examination I. Chapter 6 Computer Application: Peachtree Complete Software Introduction6.1 Introduction
6.2 Illustration
6.3 Conclusion
Part II: Special Journals, Ledgers, and the Worksheet
Chapter 7 Repetitive Transactions: The Sales and the Purchases Journals
7.1 Introduction
7.2 Sales Journal
7.3 Special Ledgers (Subsidiary Ledgers)
7.4 Sales Returns and Discounts
7.5 Types of Ledger Account Forms
7.6 Purchases as a Cost
7.7 Trade Discounts
7.8 Purchase Control
7.9 Purchase Invoices
7.10 Purchases Journal
7.11 Subsidiary Accounts Payable Ledger
7.12 Return of Merchandise. 7.13 Purchase DiscountsChapter 8 The Cash Journal
8.1 Introduction
8.2 Cash Receipts Journal
8.3 Cash Disbursements Journal
8.4 Combination Cash Journal
Comprehensive Review Problem
Chapter 9 Summarizing and Reporting via the Worksheet
9.1 Introduction
9.2 Worksheet Procedures for a Service Business
Examination II
Part III: Merchandising
Chapter 10 The Merchandising Company
10.1 Introduction
10.2 Purchases
10.3 Adjusting Entry Procedures
10.4 Worksheet Procedures
10.5 Closing Entries
10.6 Financial Statement Treatment
10.7 Summary
Comprehensive Review Problem. Chapter 11 Costing Merchandise Inventory11.1 Introduction
11.2 Determining Inventory: Physical Count
11.3 Determining Inventory: Estimation
Chapter 12 Pricing Merchandise
12.1 Trade Discounts
12.2 Chain Discounts
12.3 Cash Discounts
12.4 Markup
12.5 Selling Price as a Basis: Computing Percent Markup
12.6 Cost as a Basis
12.7 Markdowns
12.8 Turnover-Ratios for Inventory
12.9 Number of Days' Sales in Inventory
Examination III
Part IV: Specific Bookkeeping and Accounting Topics
Chapter 13 Negotiable Instruments
13.1 Introduction
13.2 Methods of Computing Interest.

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