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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