Synopses & Reviews
CENTURY 21 ACCOUNTING GENERAL JOURNAL (Green Text) begins with a two-column general journal, and then introduces students to special journals in cycle two. Based on teacher input, we have completely reorganized this new edition of CENTURY 21, starting with a service business organized as a proprietorship, progressing to a merchandising business organized as a corporation, and concluding with special topics, partnerships, and recording international sales and electronic transactions. Technology is integrated throughout the text, including Automated Accounting, Peachtree, QuickBooks, and Microsoft Excel. Also, the New Student Companion CD-ROM is included with each text. The student CD is exclusively available with CENTURY 21 and includes Competitive Event Prep, Automated Accounting data files, Electronic flash cards of key terms, Web links, PowerPoint presentations, and much, much more! CENTURY 21 ACCOUNTING presents real-world source documents as each new transaction is presented in the text. Source documents provide the objective evidence for journalizing every transaction, and are now included in the working papers for selected end of chapter problems. T accounts are always used to analyze transactions into debit and credit parts to increase student comprehension of journalizing transactions. Illustrations are consistently placed at the top of the page and include step-by-step instructions. Concepts are reinforced through descriptive text to provide complete accounting instruction. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. In addition, several short application problems at the end of each chapter have been added to build student's knowledge before completing the longer mastery and challenge problems.
Synopsis
C21 Accounting Introductory Text (Chpt. 1-17) shapes accounting material around the interests and needs of today's user and the world in general. It has fundamental accounting content now graphically and instructionally.
Synopsis
C21 Accounting Introductory Text (Chpt. 1-17), General Journal Approach,begins with a single journal, then introduces users to special journals in Cycle Two.
Synopsis
The fundamental accounting content you've come to trust from South-Western remains in the Anniversary Edition. Century 21 Accounting General Journal Approach begins with a single general journal then moves students into special journals in Cycle Two. Each chapter is divided into three or four lessons with corresponding assessment activities right at the point of use. Automated Accounting is in every chapter with versatile directions that allow this text to be used with Automated Accounting 6.0 Mac, 7.0 and 8.0 Windows software.
Synopsis
South-Western's 95 years of accounting leadership is the culmination of generations of commitment to the users needs. South-Western is the only publisher that covers all three concepts of the accounting cycle. The General Journal Approach begins with a single journal, then introduces students to special journals in Cycle Two, with a continuation of special journals in Cycle Three.
About the Author
Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A and M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.Claudia B. Gilbertson has taught as a high school instructor for 11 years and as a community college instructor for 13 years. She is currently a teaching professor at North Hennepin Community College.Mark W. Lehman is Assistant Professor of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, where he teaches Accounting Information Systems and Auditing. A former auditor with Price Waterhouse Coopers, Professor Lehman incorporates a variety of computer-based projects into his auditing course using Excel?, Access?, and Power Point?.The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University.
Table of Contents
PART 1. ACCOUNTING CYCLE FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 1. Starting a Proprietorship: Changes That Affect Owners Equity. 2. Analyzing Transactions into Debit and Credit Parts. 3. Journalizing Transactions. 4. Posting to a General Ledger. 5. Cash Control Systems. 6. Work Sheet for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Adjusting and Closing Entries for a Service Business. PART 2. ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Journalizing Purchases and Cash Payments. 10. Journalizing Sales and Cash Receipts. 11. Posting to General and Subsidiary Ledgers. 12. Preparing Payroll Records. 13. Payroll Accounting, Taxes, and Reports. 14. Work Sheet for a Merchandising Business. 15. Financial Statements for a Corporation. 16. Recording Adjusting and Closing Entries for a Corporation. PART 3. ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION. 17. Accounting for Uncollectible Accounts Receivable. 18. Accounting for Plant Assets and Depreciation. 19. Accounting for Inventory. 20. Accounting for Notes and Interest. 21. Accounting for Accrued Revenue and Expenses. 22. End-of-Fiscal-Period Work for a Corporation. PART 4. ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International Sales and Electronic Transactions. APPENDICES. A. Cash Flow Statement. B. Annual Report. C. Accounting Concepts. D. Using a Calculator and Computer Keypad. E. Recycling Problems. F. Answers to Audit Your Understanding. Glossary. Index.