College Accounting, Eighth Edition

Introduction

Part 1: The Accounting Cycle for a Service Business: Analyzing Business Transactions
Chapter 1: Asset, Liability, Owner's Equity, Revenue, and Expense Accounts
Chapter 2: T Accounts, Debits and Credits, Trial Balance, and Financial Statements
Chapter 3: The General Journal and the General Ledger
Computer Lab: Journalizing, Posting and Trial Balance
Before a Test Check: Chapters 1-3
Chapter 4: Adjusting Entries and the Work Sheet
Computer Lab: Adjustments
Appendix A: Methods of Depreciation
Chapter 5: Closing Entries and the Post-Closing Trial Balance
Computer Lab: Closing Entries
Before a Test Check: Chapters 4-5
Accounting Cycle Review Problem A
Accounting Cycle Review Problem B
Chapter 6: Accounting for Professional Enterprises: The Combined Journal (Optional)

Part 2: Accounting for Cash and Payroll
Chapter 7: Bank Accounts and Cash Funds
Appendix B: Bad Debts
Chapter 8: Employee Earnings and Deductions
Chapter 9: Employer Taxes, Payments, and Reports
Before a Test Check: Chapters 7-9

Part 3: The Accounting Cycle for a Merchandising Business: Using Special Journals
Chapter 10: The Sales Journal and the Purchases Journal
Computer Lab: Sales and Purchases Journals
Chapter 11: The Cash Receipts Journal and the Cash Payments Journal
Computer Lab: Cash Receipts and the Cash Payments Journals
Before a Test Check: Chapters 10-11
Chapter 12: Work Sheet and Adjusting Entries
Computer Lab: Adjustments
Chapter 13: Financial Statements, Closing Entries, and Reversing Entries
Computer Lab: Closing and Financial Statements
Before a Test Check: Chapters 12-13
Comprehensive Review Problem
Appendix C Inventory Methods
Appendix D Financial Statement Analysis
Appendix E The Statement of Cash Flows - Direct Method

Part 4: Accounting for Promissory Notes
Chapter 14: Notes Payable
Computer Lab Notes Payable
Chapter 15: Notes Receivable
Computer Lab Notes Receivable
Before a Test Check: Chapters 14-15

Part 5: Accounting for Valuation of Receivables, Inventory, and Plant and Equipment
Chapter 16: Uncollectible Accounts
Chapter 17: Ending Merchandise Inventory
Appendix F: Estimating the Value of Inventories
Chapter 18: Plant and Equipment
Before a Test Check: Chapters 16-18
Appendix G: The Voucher System of Accounting

Part 6: Accounting for Partnerships and Organizations
Chapter 19: Partnerships
Chapter 20: Corporate Organization and Capital Stock
Chapter 21: Corporate Work Sheets, Taxes, and Dividends
Chapter 22: Corporate Bonds
Before a Test Check: Chapters 19-22

Part 7: Accounting for Decision Making and Manufacturing
Chapter 23: The Statement of Cash Flows - Direct Method
Chapter 24: Comparative Financial Statements
Chapter 25: Departmental Accounting
Chapter 26: Manufacturing Accounting
Before a Test Check: Chapters 23-26