Tuesday, January 27, 2015

College Accounting 20e






College Accounting 20e
Buku ini diterbitkan Tahun 2011 Oleh  South-Western, Cengage Learning adalah buku edisi  Dua puluh.



Judul:   College Accounting 20e
Oleh:  James A. Heintz, DBA, CPA, et al
Penerbit:  South-Western, Cengage Learning
Tahun: 2011
Jumlah Halaman:701  hal.

Penulis:

James A. Heintz, DBA, CPA
Professor of Accounting
School of Business
University of Kansas
Lawrence, Kansas

Robert W. Parry, Jr., Ph.D.
Professor of Accounting
Kelley School of Business
Indiana University
Bloomington, Indiana

Lingkup Pembahasan:
Buku ini terdiri atas 3 Bagian utama. Tiap-tiap bagian  mencakup pembahasan melalui Bab.  BAGIAN 1 AKUNTANSI UNTUK LAYANAN BISNIS. Memcakup pembahasan  Bab 1 Pengantar Akuntansi,  Bab 2 Menganalisis Transaksi: Persamaan Akuntansi,  Bab 3  The Double-Entry Framework, Bab 4 penjurnalan dan posting Transaksi, Bab 5 Mengatur Entri dan Kerja Lembar, dan Bab 6 Laporan Keuangan dan Proses Penutupan. BAGIAN 2 AKUNTANSI UNTUK KAS DAN PENGGAJIAN, mencakup pembahasan Bab 7 Akuntansi Kas,  Bab 8 Penggajian Akuntansi: Laba dan Pengurangan Karyawan, dan Bab 9 Penggajian Akuntansi: Pajak Majikan dan Laporan. BAGIAN 3 AKUNTANSI UNTUK USAHA MERCHANDISING meliputi  Bab 10 Akuntansi Penjualan dan Penerimaan Kas, Bab 11 Akuntansi Pembelian dan Pembayaran Tunai, Bab 12 Jurnal Khusus, Bab 13 Akuntansi Persediaan Barang Dagang, Bab 14 Penyesuaian dan Lembar Kerja untuk Merchandising Bisnis, dan Bab 15 Laporan Keuangan dan Akuntasi Akhir Tahun untuk Merchandising Bisnis.


Daftar Isi:

PART 1 ACCOUNTING FOR A SERVICE BUSINESS 1
Add Some Color to Your Learning!  2
Chapter 1 Introduction to Accounting  3
    The Purpose of Accounting 4
    The Accounting Process 4
    Generally Accepted Accounting Principles (GAAP) 5
    Three Types of Ownership Structures 6
    Types of Businesses 7
    Career Opportunities in Accounting 8
    Key Terms 15
    Review Questions 16
    Exercises 17
    Managing Your Writing 18

Chapter 2 Analyzing Transactions: The Accounting Equation 19
    The Accounting Elements 20
    The Accounting Equation 21
    Analyzing Business Transactions 22
    Effect of Transactions on the Accounting Equation 23
    Financial Statements 30
    Overview of the Accounting Process  34
    Key Points to Remember 35
    Key Terms 39
    Review Questions 42
    Exercises and Problems 42
    Managing Your Writing 47
    Mastery Problem 47
    Challenge Problem 48
Chapter 3 The Double-Entry Framework 50
    The T Account 51
    Balancing a T Account 51
    Debits and Credits 52
    Transaction Analysis 54
    The Trial Balance 67
    Key Points to Remember 69
    Key Terms 73
    Review Questions 75
    Exercises and Problems 75
    Managing Your Writing 83
    Mastery Problem 83
    Challenge Problem 84
Chapter 4 Journalizing and Posting Transactions 86
    Flow of Data 87
    The Chart of Accounts 87
    Source Documents 88
    The General Journal 90
    The General Ledger 94
    Finding and Correcting Errors in the Trial Balance 103
    Key Points to Remember 105
    Key Terms 113
    Review Questions 115
    Exercises and Problems 115
    Managing Your Writing 125
    Mastery Problem 125
    Challenge Problem 127
Chapter 5 Adjusting Entries and the Work Sheet 130
    End-of-Period Adjustments 131   
    Posting Adjusting Entries 138
    The Work Sheet 140
    Journalizing Adjusting Entries from the Work Sheet 143
    Methods of Accounting: Cash, Modified Cash, and Accrual 144
    Key Points to Remember 148
    Key Terms 152
    Review Questions 155
    Exercises and Problems 156
    Managing Your Writing 169
    Mastery Problem 171
    Challenge Problem 172
    Appendix Depreciation Methods 175
    Straight-Line Method 175
    Sum-of-the-Years’-Digits 176
    Double-Declining-Balance Method 177
    Modified Accelerated Cost Recovery System 177
    Key Points to Remember 178
    Key Terms 178
    Review Questions 179
    Exercises and Problems 179
Chapter 6 Financial Statements and the Closing Process 180
    The Financial Statements 181
    The Closing Process 185
    Post-Closing Trial Balance 191
    The Accounting Cycle 192
    Key Points to Remember 193
    Key Terms 197
    Review Questions 199
    Exercises and Problems 200
    Managing Your Writing 211
    Mastery Problem 211
    Challenge Problem 213
    Appendix Statement of Cash Flows 216
    Types of Business Activities 216
    Preparing the Statement of Cash Flows 217
    Key Points to Remember 219
    Key Terms 220
    Review Questions 220
    Exercises and Problems 220
    Comprehensive
    Problem 1 The Accounting Cycle 222
    Comprehensive
    Problem 1 Period 2: The Accounting Cycle 224

PART 2 ACCOUNTING FOR CASH AND PAYROLL 227
Add Some Color to Your Learning! 228
Chapter 7 Accounting for Cash 229
    Checking Account 230
    Reconciling the Bank Statement 235
    The Petty Cash Fund 241
    The Change Fund and Cash Short and Over 244
    Key Points to Remember 246
    Key Terms 250
    Review Questions 253
    Exercises and Problems 253
    Managing Your Writing 262
    Ethics Case 262
    Mastery Problem 263
    Challenge Problem 264
    Appendix Internal Controls 266
    Importance of Internal Control 266
    Key Components of Internal Control 267
    Internal Controls Over Cash Receipts 269
    Internal Controls Over Cash Payments 271
    Key Points to Remember 275
    Key Terms 276
    Review Questions 276
    Exercises and Problems 277
Chapter 8 Payroll Accounting: Employee Earnings and Deductions 280
    Employees and Independent Contractors 281
    Employee Earnings and Deductions 281
    Payroll Records 289
    Accounting for Employee Earnings and Deductions 292
    Payroll Record-Keeping Methods 296
    Key Points to Remember 297
    Key Terms 302
    Review Questions 304
    Exercises and Problems 304
    Managing Your Writing 311
    Ethics Case 311
    Mastery Problem 311
    Challenge Problem 313
Chapter 9 Payroll Accounting: Employer Taxes and Reports 315
    Employer Payroll Taxes 316
    Accounting for Employer Payroll Taxes 319
    Reporting and Payment Responsibilities 322
    Workers’ Compensation Insurance 333
    Key Points to Remember 335
    Key Terms 338
    Review Questions 340
    Exercises and Problems 340
    Managing Your Writing 348
    Ethics Case 348
    Mastery Problem 348
    Challenge Problem 349

PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS 351
Add Some Color to Your Learning! 352
Chapter 10 Accounting for Sales and Cash Receipts 353
    Merchandise Sales Transactions 354
    Merchandise Sales Accounts 357
    Journalizing and Posting Sales and Cash Receipts Transactions 362
    Schedule of Accounts Receivable 370
    Key Points to Remember 372
    Key Terms 379
    Review Questions 382
    Exercises and Problems 382
    Managing Your Writing 391
    Ethics Case 392
    Mastery Problem 392
    Challenge Problem 394
Chapter 11 Accounting for Purchases and Cash Payments 397
    Merchandise Purchases Transactions 398
    Merchandise Purchases Accounts 401
    Journalizing and Posting Purchases and Cash
    Payments Transactions 407
    Schedule of Accounts Payable 413
    Key Points to Remember 414
    Key Terms 420
    Review Questions 422
    Exercises and Problems 423
    Managing Your Writing 432
    Ethics Case 432
    Mastery Problem 432
    Challenge Problem 434
    Appendix The Net-Price Method of Recording Purchases 436
    Net-Price Method 436
    Recording with the Net-Price Method 436
    Key Points to Remember 437
    Key Terms 437
    Review Questions 438
    Exercises 438
Chapter 12 Special Journals 439
    Special Journals 440
    Sales Journal 441
    Cash Receipts Journal 445
    Purchases Journal 450
    Cash Payments Journal 454
    Key Points to Remember 458
    Key Terms 467
    Review Questions 469
    Exercises and Problems 469
    Managing Your Writing 481
    Ethics Case 481
    Mastery Problem 482
    Challenge Problem 484
Chapter 13 Accounting for Merchandise Inventory 486
    The Impact of Merchandise Inventory on Financial Statements 487
    Types of Inventory Systems: Periodic and Perpetual 489
    Assigning Cost to Inventory and Cost of Goods Sold 490
    Estimating Ending Inventory and Cost of Goods Sold 498
    Key Points to Remember 500
    Key Terms 504
    Review Questions 506
    Exercises and Problems 507
    Managing Your Writing 513
    Ethics Case 514
    Mastery Problem 514
    Challenge Problem 515
    Appendix Prepetual Inventory Method: LIFO and Moving-Average Methods 517
    Perpetual LIFO 517
    Perpetual Moving-Average 518
    Key Points to Remember 519
    Key Terms 520
    Review Question 520
    Exercises and Problems 520
Chapter 14 Adjustments and the Work Sheet for a Merchandising Business 523
    Adjustment for Merchandise Inventory: Periodic Inventory System 524
    Adjustment for Unearned Revenue 526
    Preparing a Work Sheet for a Merchandising Business 528
    Adjusting Entries 536
    Adjusting Entries Under the Perpetual Inventory System 536
    Key Points to Remember 538
    Key Terms 543
    Review Questions 545
    Exercises and Problems 545
    Managing Your Writing 558
    Ethics Case 560
    Mastery Problem 560
    Challenge Problem 561
    Appendix Expense Method of Accounting for Prepaid Expenses 563
    The Expense Method 563
    Adjusting Entries Under The Expense Method 563
    Key Points to Remember 564
    Key Terms 565
    Exercises 565
Chapter 15 Financial Statements and Year-End Accounting for a Merchandising Business 566
    The Income Statement 567
    The Statement of Owner’s Equity 570
    Balance Sheet 571
    Financial Statement Analysis 573
    Closing Entries 576
    Reversing Entries 579
    Key Points to Remember 582
    Key Terms 590
    Review Questions 594
    Exercises and Problems 594
    Managing Your Writing 608
    Ethics Case 608
    Mastery Problem 609
    Challenge Problem 611
    Comprehensive
    Problem 2 Accounting Cycle with Subsidiary Ledgers, Part 1 614
    Comprehensive
    Problem 2 Accounting Cycle with Subsidiary Ledgers, Part 2 617
    Module Accounting for a Professional Service Business: The Combination Journal 619
    The Modified Cash and Accrual Bases of Accounting 619
    Accounting for a Professional Service Business 621
    The Combination Journal 621
    Posting from the Combination Journal 625
    Performing End-of-Period Work for a Professional Service Business 627
    Key Points to Remember 632
    Key Terms 637
    Review Questions 639
    Exercises and Problems 639
    Managing Your Writing 647
    Ethics Case 648
    Mastery Problem 648
    Challenge Problem 650
Index 653

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