Century 21 Accounting: General Journal - Hardcover

Gilbertson, Claudia; Lehman, Mark; Harmon-Gentene, Debra

Hardcover

ISBN 10: 0840064985 ISBN 13: 9780840064981

Publisher: Cengage Learning, 2013

Synopsis

Transform your high school accounting course with CENTURY 21 ACCOUNTING GENERAL JOURNAL 10E, the leader in high school accounting education for more than 100 years. Input from educators, accounting professionals, content experts, and high school accounting students has informed the tenth edition's new critical-thinking activities, real-world applications, updated Accounting instruction, and enhanced online learning solutions, including Online Working Papers and Automated Accounting Online computerized accounting software. CENTURY 21 ACCOUNTING 10E maintains its renowned instructional design and step-by-step approach to teaching the mechanics of accounting. Greater emphasis on conceptual understanding and financial statement analysis in the tenth edition encourages students to apply accounting concepts to real-world situations and make informed business decisions. New features like Forensic Accounting, Think Like an Accountant, Financial Literacy, and Why Accounting? are a few examples of the expanded opportunities for students to master valued skills, such as critical thinking and technology use, as defined by the Partnership for 21st Century Skills. In addition, commercial technology, integrated throughout the text, equips students to work with Microsoft Excel, Peachtree, QuickBooks, and Automated Accounting Online, with step-by-step instructions and the flexibility to use multiple versions of software. Trust the dedicated leader in accounting education to transform your accounting course with a time-tested instructional design, enhanced digital solutions, and a comprehensive package to address your contemporary classroom needs and prepare your students for success in the 21st century.

About this title

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.

Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.

Debra Harmon-Gentene has taught business education at the high school level for 20 years and currently teaches at Mason High School in Ohio. A former community college instructor and corporate training manager, Debra has been active in the National Business Education Association, serving on the Entrepreneurship Standards Committee. Debra recently won the Leavey Award and Warren County's Innovative Teacher of the Year award.

Review

PART I: 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. Journalizing Transactions. 4. Posting to a General Ledger. 5. Cash Control Systems. RA1 Part A: An Accounting Cycle for a Proprietorship: Journalizing and Posting Transactions. 6. Work Sheet and Adjusting Entries for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Closing Entries and Preparing a Post-Closing Trial Balance for a Service Business. RA1 Part B: An Accounting Cycle for a Proprietorship: End-of-Fiscal-Period Work. Simulation Marketing Page for Red Carpet Events. PART II: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Accounting for Purchases and Cash Payments. 10. Accounting for Sales and Cash Receipts. 11. Transactions Journalized on a General Journal. 12. Preparing Payroll Records. 13. Accounting for Payroll and Payroll Taxes. RA2 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 14. Accounting for Uncollectible Accounts Receivable. 15. Preparing Adjusting Entries and a Trial Balance. 16. Financial Statements and Closing Entries for a Corporation. 17. Financial Statement Analysis. RA 2 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation Marketing Page for Authentic Threads. PART III: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION ADJUSTMENTS AND VALUATION. 18. Acquiring Capital for Growth and Development. 19. Accounting for Plant Assets, Depreciation, and Intangible Assets. 20. Accounting for Inventory. RA3 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 21. Accounting for Accruals, Deferrals, and Reversing Entries. 22. End-of-Fiscal-Period Work for a Corporation. RA3 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation Marketing Page for Digital Diversions. PART IV: ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. App. A: Accounting Concepts. App. B: Analyzing Nike's Financial Statements. App. C: Using a Calculator and Computer Keypad. App. D: Recycling Problems. App. E: Answers to Audit Your Understanding. English Glossary. Spanish Glossary. Index.

About this edition

• Publisher: Cengage Learning
• Publication date: 2013
• ISBN 10: 0840064985
• ISBN 13: 9780840064981
• Binding: Hardcover
• Number of pages: 880