Century 21 Accounting: General Journal

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9780538447560: Century 21 Accounting: General Journal
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No other accounting text takes you further or gives you more. With CENTURY 21 ACCOUNTING GENERAL JOURNAL, 9E you place the advantage of more than 100 years of accounting success into your students' hands with the latest from this authoritative leader in accounting education. Each advantage you find within CENTURY 21 ACCOUNTING GENERAL JOURNAL, 9E reflects guidance from a Teacher Review Board of more than 60 experienced educators, just like you, and input from a first-of-its-kind Student Advisory Board. This edition's fresh, clean presentation addresses your contemporary classroom needs as effectively today as this best-selling text did more than a century ago when it redefined the accounting course. CENTURY 21 ACCOUNTING GENERAL JOURNAL begins with a two-column general journal, and then introduces students to special journals in Part Two. This is the only text to offer you a choice in accounting presentation. The NINTH EDITION'S new student-driven design now integrates commercial technology into the end of every chapter and offers the market's first Online Working Papers, based on your requests. A unique focus on financial literacy and emphasis on character in this edition, as well as actual companies selected by students prepare your class for accounting challenges. Trust the book's unwavering accuracy to ensure a complete text, comprehensive package, and technology solutions with the advantage to move your course and your students ahead in today's times.

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About the Author:

Claudia B. Gilbertson, Certified Public Accountant, served as a highly effective high school instructor for 11 years and a community college instructor for 25 years. While retired from North Hennepin Community College, Ms. Gilbertson remains active in shaping today's educational processes as she serves as a respected and sought-after consultant for numerous online accounting learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.

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PART 1: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 1. Starting a Proprietorship: Changes that Affect the Accounting Equation. 2. Analyzing Transactions into Debit and Credit Parts. 3. Recording Transactions in a General Journal. 4. Posting from a General Journal to a General Ledger. 5. Cash Control Systems. Reinforcement Activity 1--Part A. 6. Work Sheet for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Adjusting and Closing Entries for a Service Business. Reinforcement Activity 1--Part B. Simulation 1 Description. PART 2: ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Journalizing Purchases and Cash Payments. 10. Journalizing Sales and Cash Receipts. Reinforcement Activity 2--Part A 11. Posting to General and Subsidiary Ledgers. 12. Preparing Payroll Records. 13. Payroll Accounting, Taxes, and Reports. Reinforcement Activity 2--Part B. 14. Work Sheet for a Merchandising Business. 15. Financial Statements for a Corporation. 16. Recording Adjusting and Closing Entries for a Corporation. Reinforcement Activity 2--Part C. Simulation 2 Description. 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. Reinforcement Activity 3. Simulation #3 Description. PART 4: ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International Sales and Electronic Transactions. Reinforcement Activity 4. App. A: Statement of Cash Flows. App. B: Annual Report. App. C: Accounting Concepts. App. D: Using a Calculator and Computer Keypad. App. E: Recycling Problems. App. F: Answers to Audit Your Understanding. Glossary. Index.

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