Accounting Real-World Applications & Connections (Aplikasi Akuntansi dan Hubungannya dengan Dunia Nyata)
Buku ini diterbitkan pertama kali tahun 2010 oleh The National AcademicPress, Washington DCJudul: Accounting Real-World Applications & Connections (Aplikasi Akuntansi dan Hubungannya dengan Dunia Nyata)
Oleh: Donald J. Guerrieri, etal
Penerbit: Glencoe/McGraw-Hill Company
Tahun: 2007
Jumlah Halaman: 974 hal.
Pengarang:
Donald J. Guerrieri mengajar akuntansi pada dua tingkat pendidikan yaitu tingat pendidikan menengah dan tingkat perguruan tinggi. Karyanya untuk sebuah perusahaan akuntan publik bersertifikat memberinya handson pengalaman dalam bekerja dengan klien di dunia nyata. Dr Guerrieri telah menulis berbagai artikel tentang mengajar akuntansi untuk sejumlah jurnal pendidikan. Sekarang sudah pensiun dari jabatannya sebagai Accounting Instruktur di Norwin High School, North Huntingdon, Pennsylvania, ia adalah seorang pembicara program di banyak seminar dan konferensi pendidikan bisnis.
F. Barry Haber telah mengajarkan prinsip program akuntansi untuk ribuan siswa selama lebih dari 40 tahun. Dr Haber adalah akuntan publik bersertifikat dan telah bekerja pada Minority Doctoral Fellows Committee of the American Institute of Certified Public Accountants (AICPA). Selain mengajar prinsip akuntansi, Dr Haber telah menulis tiga buku lain selain sejumlah artikel tentang akuntansi. Dia adalah pensiun dari jabatannya sebagai Guru Besar Akuntansi di Fayetteville State University, Fayetteville, North Carolina .
William B. Hoyt adalah Instruktur Akuntansi Wilton High School, Wilton, Connecticut. Ia telah menjadi seorang ahli akuntansi dalam program pengembangan kurikulum selama bertahun-tahun dan menjabat sebagai anggota gugus tugas menulis untuk the National Standards for Business Education. Menulis berbagai artikel dalam jurnal profesional, Mr Hoyt diangkat sebagai Connecticut’s Outstanding Business the Year pada tahun 1996 , dan pada tahun 1997 the National Business Education Association memberi penghargaan sebagai National Secondary Teacher of the Year.
Robert E. Turner adalah Asisten Profesor di College of Bisnis di Northwestern State University, Natchitoches, Louisiana. Sebelumnya, ia menjabat sebagai Wakil Presiden untuk Urusan bisnis di McNeese State University, Lake Charles, Louisiana, dan di University of Louisiana di Monroe. Pengalaman yang luas Mr Turner meliputi mengajar mata pelajaran akuntansi dan bisnis lainnya di sekolah tinggi dan tingkat perguruan tinggi. Dia sering menjadi pembicara utama pada konferensi pendidikan, seminar, dan lokakarya di seluruh negeri
Lingkup Pembahasan:
Buku ini terdiri atas 6 Unit yang terdiri dari 29 Bab. Unit 1 terdiri atas 2 Bab, yaitu Bab 1 dan Bab 2 yang membahas tentang Pengantar Akuntansi. Unit 2 terdiri atas 9 Bab, yaitu Bab 3 dan Bab 11 yang menyajikan tentang Dasar Siklus Akuntansi. Unit 3 terdiri atas 2 Bab, yaitu Bab 12 dan Bab 13 yang membahas tentang Akuntansi untuk Sistim Penggajian. Unit 4 terdiri atas 8 Bab, yaitu Bab 14 sampai dengan Bab 21 dengan pembahasan tentang Siklus Akuntansi untuk Perusahaan Perdagangan. Unit 5 terdiri atas 5 Bab yaitu Bab 22 sampai dengan Bab 26 yang membahas tentang Prosedur Khusus Akuntansi. Unit 6 terdiri atas 3 Bab dengan pokok bahasan Topik Tambahan tentang Akutansi.
Sebagaimana seluruh buku terbitan MCGraw-Hill yang lain, buku ini ini didesain dengan apik sebagaimana karakteristik terbitan McGraw-Hill. Desain bagus, rapi, full gambar, full warna, dan organisasi tulisan yang konsisten.
Daftar Isi Buku:
Unit 1: Introduction to Accounting
Chapter 1 You and the World of Accounting 4
Thinking About a Career: National Geographic Society
Section 1 Exploring Careers 6
Assessment 12
Section 2 Accounting Careers: The Possibilities Are Endless! 13
Assessment 16
Accounting Careers in Focus 17
Chapter Summary 18
Chapter Review and Activities 20
Chapter Problems 21
Winning Competitive Events 23
Real-World Applications and Connections 24
Chapter 2 The World of Business and Accounting 26
Becoming an Entrepreneur: Aveda Corporation
Section 1 Exploring the World of Business 28
Assessment 32
Section 2 Accounting: The Universal Language of Business 33
Assessment 36
Accounting Careers in Focus 37
Chapter Summary 38
Chapter Review and Activities 40
Chapter Problems 41
Winning Competitive Events 43
Real-World Applications and Connections 44
Unit 2 The Basic Accounting Cycle
Chapter 3 Business Transactions and the Accounting Equation 48
Investing Capital: HARPO Productions, Inc.
Section 1 Property and Financial Claims 50
Assessment 53
Section 2 Transactions That Affect Owner’s Investment, Cash, and Credit 54
Assessment 59
Section 3 Transactions That Affect Revenue, Expense, and Withdrawals by the Owner 60
Assessment 63
Chapter Summary 64
Chapter Review and Activities 66
Computerized Accounting 67
Chapter Problems 68
Winning Competitive Events 73
Real-World Applications and Connections 74
Chapter 4 Transactions That Affect Assets, Liabilities, and Owner’s Capital 76
Analyzing Business Transactions: Panda Restaurant Group
Section 1 Accounts and the Double-Entry Accounting System 78
Assessment 82
Section 2 Applying the Rules of Debit and Credit 83
Assessment 88
Accounting Careers in Focus 89
Chapter Summary 90
Chapter Review and Activities 92
Computerized Accounting 93
Chapter Problems 94
Winning Competitive Events 99
Real-World Applications and Connections 100
Chapter 5 Transactions That Affect Revenue, Expenses, and Withdrawals 102
Analyzing Revenue and Expenses: Southwest Airlines
Section 1 Relationship of Revenue, Expenses, and Withdrawals to Owner’s Equity 104
Assessment 110
Section 2 Applying the Rules of Debit and Credit to Revenue, Expense, and Withdrawals
Transactions 111
Assessment 116
Accounting Careers in Focus 117
Chapter Summary 118
Chapter Review and Activities 120
Computerized Accounting 121
Chapter Problems 122
Winning Competitive Events 127
Real-World Applications and Connections 128
Chapter 6 Recording Transactions in a General Journal 130
Recording Financial Information: Google Inc.
Section 1 The Accounting Cycle 132
Assessment 135
Section 2 Recording Transactions in the General Journal 136
Assessment 149
Chapter Summary 150
Chapter Review and Activities 152
Computerized Accounting 153
Chapter Problems 154
Winning Competitive Events 159
Real-World Applications and Connections 160
Chapter 7 Posting Journal Entries to General Ledger Accounts 162
Accounts and the General Ledger: Los Angeles Angels of Anaheim
Section 1 The General Ledger 164
Assessment 167
Section 2 The Posting Process 168
Assessment 175
Accounting Careers in Focus 176
Section 3 Preparing a Trial Balance 177
Assessment 181
Chapter Summary 182
Chapter Review and Activities 184
Computerized Accounting 185
Chapter Problems 186
Winning Competitive Events 189
Real-World Applications and Connections 190
Mini Practice Set 1 Canyon.com Web Sites 192
Setting Up Accounting Records for a Sole Proprietorship
Chapter 8 The Six-Column Work Sheet 194
Summarizing Results: American Express Company
Section 1 Preparing the Work Sheet 196
Assessment 200
Section 2 Completing the Work Sheet 201
Assessment 207
Chapter Summary 208
Chapter Review and Activities 210
Computerized Accounting 211
Chapter Problems 212
Winning Competitive Events 215
Real-World Applications and Connections 216
Chapter 9 Financial Statements for a Sole Proprietorship 218
Preparing Financial Statements: TapatÃo Hot Sauce Company
Section 1 The Income Statement 220
Assessment 224
Section 2 The Statement of Changes in Owner’s Equity 225
Assessment 229
Accounting Careers in Focus 230
Section 3 The Balance Sheet and the Statement of Cash Flows 231
Assessment 237
Chapter Summary 238
Chapter Review and Activities 240
Computerized Accounting 241
Chapter Problems 242
Winning Competitive Events 245
Real-World Applications and Connections 246
Chapter 10 Completing the Accounting Cycle for a Sole Proprietorship 248
Looking at Fiscal Year-End Activities: Radio Flyer
Section 1 Preparing Closing Entries 250
Assessment 259
Section 2 Posting Closing Entries and Preparing a Post- Closing Trial Balance 260
Assessment 263
Chapter Summary 264
Chapter Review and Activities 266
Computerized Accounting 267
Chapter Problems 268
Winning Competitive Events 273
Real-World Applications and Connections 274
Chapter 11 Cash Control and Banking Activities 276
Controlling Cash: Jamba Juice
Section 1 Banking Procedures 278
Assessment 283
Section 2 Reconciling the Bank Statement 284
Assessment 292
Accounting Careers in Focus 293
Chapter Summary 294
Chapter Review and Activities 296
Computerized Accounting 297
Chapter Problems 298
Winning Competitive Events 301
Real-World Applications and Connections 302
Mini Practice Set 2 Fast Track Tutoring Service 304
Completing the Accounting Cycle for a Sole Proprietorship
Unit 3 Accounting for a Payroll System 306
Chapter 12 Payroll Accounting 308
Moving Into the Workforce: Symantec Corporation
Section 1 Calculating Gross Earnings 310
Assessment 314
Section 2 Payroll Deductions 315
Assessment 319
Section 3 Payroll Records 320
Assessment 325
Chapter Summary 326
Chapter Review and Activities 328
Computerized Accounting 329
Chapter Problems 330
Winning Competitive Events 335
Real-World Applications and Connections 336
Chapter 13 Payroll Liabilities and Tax Records 338
Evaluating Payroll Costs: Verizon Wireless
Section 1 Journalizing and Posting the Payroll 340
Assessment 345
Section 2 Employer’s Payroll Taxes 346
Assessment 350
Section 3 Tax Liability Payments and Tax Reports 351
Assessment 360
Accounting Careers in Focus 361
Chapter Summary 362
Chapter Review and Activities 364
Computerized Accounting 365
Chapter Problems 366
Winning Competitive Events 369
Real-World Applications and Connections 370
Mini Practice Set 3 Green Thumb Plant Service 372
Payroll Accounting
Unit 4 The Accounting Cycle for a Merchandising Corporation 376
Chapter 14 Accounting for Sales and Cash Receipts 378
Analyzing Sales: Underground Station
Section 1 Accounting for a Merchandising Business 380
Assessment 383
Section 2 Analyzing Sales Transactions 384
Assessment 392
Section 3 Analyzing Cash Receipt Transactions 393
Assessment 401
Chapter Summary 402
Chapter Review and Activities 404
Computerized Accounting 405
Chapter Problems 406
Winning Competitive Events 411
Real-World Applications and Connections 412
Chapter 15 Accounting for Purchases and Cash Payments 414
Analyzing Purchases: Suncoast Motion Picture Company
Section 1 Purchasing Items Needed by a Business 416
Assessment 420
Section 2 Analyzing and Recording Purchases on Account 421
Assessment 427
Accounting Careers in Focus 428
Section 3 Analyzing and Recording Cash Payments 429
Assessment 435
Chapter Summary 436
Chapter Review and Activities 438
Computerized Accounting 439
Chapter Problems 440
Winning Competitive Events 445
Real-World Applications and Connections 446
Chapter 16 Special Journals: Sales and Cash Receipts 448
Analyzing Sales Growth: The Sharper Image
Section 1 The Sales Journal 450
Assessment 458
Section 2 The Cash Receipts Journal 459
Assessment 469
Chapter Summary 470
Chapter Review and Activities 472
Computerized Accounting 473
Chapter Problems 474
Winning Competitive Events 477
Real-World Applications and Connections 478
Chapter 17 Special Journals: Purchases and Cash Payments 480
Looking at the Role of Purchases: Adler Planetarium &
Astronomy Museum
Section 1 The Purchases Journal 482
Assessment 488
Section 2 The Cash Payments Journal 489
Assessment 502
Accounting Careers in Focus 503
Chapter Summary 504
Chapter Review and Activities 506
Computerized Accounting 507
Chapter Problems 508
Winning Competitive Events 513
Real-World Applications and Connections 514
Chapter 18 Adjustments and the Ten-Column Work Sheet Analyzing Adjustments: Plantronics, Inc. 516
Section 1 Identifying Accounts to Be Adjusted and Adjusting Merchandise Inventory 518
Assessment 523
Section 2 Adjusting Supplies, Prepaid Insurance, and Federal Corporate Income Tax 524
Assessment 528
Section 3 Completing the Work Sheet and Journalizing and Posting the Adjusting Entries 529
Assessment 537
Chapter Summary 538
Chapter Review and Activities 540
Computerized Accounting 541
Chapter Problems 542
Winning Competitive Events 547
Real-World Applications and Connections 54
Chapter 19 Financial Statements for a Corporation Analyzing Corporate Financial Statements:
99 Cents Only Stores 550
Section 1 The Ownership of a Corporation 552
Assessment 556
Section 2 The Income Statement 557
Assessment 564
Section 3 The Statement of Retained Earnings, Balance Sheet, and Statement of Cash
Flows 565
Assessment 571
Chapter Summary 572
Chapter Review and Activities 574
Computerized Accounting 575
Chapter Problems 576
Winning Competitive Events 579
Real-World Applications and Connections 580
Mini Practice Set 4 In-Touch Electronics 582
Recording Business Transactions in Special Journals
Chapter 20 Completing the Accounting Cycle for a Merchandising Corporation 586
Section 1 Journalizing Closing Entries 588
Assessment 592
Section 2 Posting Closing Entries 593
Assessment 599
Chapter Summary 600
Chapter Review and Activities 602
Computerized Accounting 603
Chapter Problems 604
Winning Competitive Events 609
Real-World Applications and Connections 610
Chapter 21 Accounting for Publicly Held Corporations Analyzing Corporate Stock:
Hewlett-Packard 612
Section 1 Publicly Held Corporations 614
Assessment 618
Section 2 Distribution of Corporate Earnings 619
Assessment 622
Accounting Careers in Focus 623
Section 3 Financial Reporting for a Publicly Held Corporation 624
Assessment 627
Chapter Summary 628
Chapter Review and Activities 630
Computerized Accounting 631
Chapter Problems 632
Winning Competitive Events 635
Real-World Applications and Connections 636
Unit 5 Accounting for Special Procedures 638
Chapter 22 Cash Funds 640
Protecting Cash: Applebee’s International
Section 1 The Change Fund 642
Assessment 646
Section 2 The Petty Cash Fund 647
Assessment 655
Chapter Summary 656
Chapter Review and Activities 658
Computerized Accounting 659
Chapter Problems 660
Winning Competitive Events 665
Real-World Applications and Connections 666
Chapter 23 Plant Assets and Depreciation Depreciating Assets: Rush Trucking 668
Section 1 Plant Assets and Equipment 670
Assessment 673
Section 2 Calculating Depreciation 674
Assessment 676
Section 3 Accounting for Depreciation Expense at the End of a Year 677
Assessment 684
Accounting Careers in Focus 685
Chapter Summary 686
Chapter Review and Activities 688
Computerized Accounting 689
Chapter Problems 690
Winning Competitive Events 693
Real-World Applications and Connections 694
Chapter 24 Uncollectible Accounts Receivable Analyzing Credit Losses: U.S. Government
Accountability Office 696
Section 1 The Direct Write-Off Method 698
Assessment 702
Section 2 The Allowance Method 703
Assessment 711
Section 3 Estimating Uncollectible Accounts Receivable 712
Assessment 715
Chapter Summary 716
Chapter Review and Activities 718
Computerized Accounting 719
Chapter Problems 720
Winning Competitive Events 723
Real-World Applications and Connections 724
Chapter 25 Inventories 726
Section 1 Determining the Quantity of Inventories 728
Assessment 730
Section 2 Determining the Cost of Inventories 731
Assessment 735
Accounting Careers in Focus 736
Section 3 Choosing an Inventory Costing Method 737
Assessment 739
Chapter Summary 740
Chapter Review and Activities 742
Computerized Accounting 743
Chapter Problems 744
Winning Competitive Events 747
Real-World Applications and Connections 748
Chapter 26 Notes Payable and Receivable 750
Evaluating Notes: Advanced Micro Devices
Section 1 Promissory Notes 752
Assessment 756
Section 2 Notes Payable 757
Assessment 764
Section 3 Notes Receivable 765
Assessment 767
Chapter Summary 768
Chapter Review and Activities 770
Computerized Accounting 771
Chapter Problems 772
Winning Competitive Events 775
Real-World Applications and Connections 776
Mini Practice Set 5 Kite Loft Inc. 778
Completing the Accounting Cycle for a Merchandising Corporation
Unit 6 Additional Accounting Topics 782
Chapter 27 Introduction to Partnerships 784
Looking at Partnerships: Moss Adams LLP
Section 1 Partnership Characteristics and Partners’ Equity 786
Assessment 789
Section 2 Division of Income and Loss 790
Assessment 795
Chapter Summary 796
Chapter Review and Activities 798
Computerized Accounting 799
Chapter Problems 800
Winning Competitive Events 803
Real-World Applications and Connections 804
Chapter 28 Financial Statements and Liquidation of a Partnership 806
Evaluating Partnership Financial Statements: King & King, Architects
Section 1 Financial Statements for a Partnership 808
Assessment 810
Section 2 Liquidation of a Partnership 811
Assessment 815
Chapter Summary 816
Chapter Review and Activities 818
Computerized Accounting 819
Chapter Problems 820
Winning Competitive Events 823
Real-World Applications and Connections 824
Mini Practice Set 6 Fine Finishes 826
Completing the Accounting Cycle for a Partnership
Chapter 29 Ethics in Accounting 830
Assuring Responsible Governance: The Institute of Internal Auditors
Section 1 The Nature of Ethics 832
Assessment 835
Section 2 Ethics in the Accounting Profession 836
Assessment 839
Chapter Summary 840
Chapter Review and Activities 842
Chapter Problems 843
Real-World Applications and Connections 845
Appendix A Adjustments for a Service Business Using a A–2
Ten-Column Work Sheet
Appendix B Using the Numeric Keypad A–14
Appendix C Recording Transactions in the Combination Journal A–18
Appendix D The Accrual Basis of Accounting A–26
Appendix E Federal Personal Income Tax A–36
Appendix F Excerpts from the PETsMART, Inc. 2003 Annual Report A–42
Appendix G Additional Reinforcement Problems A–52
Appendix H Answers to Section Assessment Problems A–70
Glossary G–1
Index A I–1
Index B Real-World Applications and Connections I–11
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