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A Streamlined Course For Students & Business People-ACCOUNTING 2nd Ed


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Ad number:#660222200
Contact:Howard Walker
Phone:(540) 788-4344
City:Catlett, Va.


Local pick-up preferred please call first), but will ship at the buyer’s expense

Kingston – Books -15 – IMG_6286

Author: Peter Eisen

Publisher: Barron’s Educational Series, Inc.

Charts, Graphs. Samples for all types of Accounting


Contents by Chapter
1. The Accounting Equation
The Art of Accounting
What is Accounting?
Who Uses Accounting Information?
What Information does an Accountant Gather?
What Are Assets?
Keeping Track of Assets
Types of Assets
A Common Way to Express Assets
Determining the Money Value of Assets
How Is the Proprietors Ownership Expressed?
Proprietor’s Contributions
Assets = Capital
How are Borrowed Assets Expressed?
Expressing Borrowed Assets
The Accounting Equation
What Are Revenue, Expenses, and Profit?
Recording Revenue
Recording Expenses
How Revenue and Expenses Affect Capital
Know The Concepts
Practical Application
2. Financial Statements
What Are Financial Statements?
The Income Statement
The Statement of Capital
The Balance Sheet
The Report and Account Forms
The Classified Balance Sheet
Know the Concepts
Practical Application
3 Recording Business Transactions
What are Business Transactions?
Information to Keep Track Of
Changes Resulting from Business Transaction
Where to Record Business Transactions

The Account
The Standard Form of the Ledger Account
Making Entries in Ledger Accounts
Recording Asset Changes
Recording Changes in Liability and Permanent Capital Accounts
Analyzing Business Transactions
Recording Transactions in Temporary Capital Accounts Capital Accounts
The Rule of Double-Entry Accounting
Standard Form for the Ledger Account
Other Forms of the Ledger Account
Providing the Accuracy of Recorded Transactions
The Journal
The Purpose and Form of the Journal
Recording Business Transactions in the Journal
Recording Transactions in Both Journal and Ledger
Chart of Accounts
Transferring Transactions from the Journal to the Ledger
Verifying Ledger Balances
Know the Concepts
Practical Applications
4. Recording Adjusting, Closing, And Reversing Entries
Account Entries
Types of Adjusting Entries
Accrued Expenses
Accrued Revenue
Deferred Expenses
Deferred Revenue
Adjusting Noncurrent Assets
What is Depreciation?
Preparing the Worksheet
How to Record Adjustments on the Worksheet
Using the Completed Worksheet
Closing Entries
Eliminating the Temporary Account balances
Using the Income Summary Account
Post – Closing Trial Balance
Verifying the Ledger after Closing
Steps in the Accounting Cycle
Reversing Entries
The Need for Reversing Entries
When to Use Reversing Entries
Know the Concepts
Practical Applications
5. A Trading Business
How Service and Trading Businesses Differ
Special Accounts for a Trading Business
Methods of Determining Income
Determining Net Sales
Recording Sales, and Sales Returns and Allowances
Recording Sales Discounts
Determining the Costs of Goods Available for Sale
Determining Net Purchases
Determining the Merchandise Inventory
Determining the Cost of Merchandise Sold
Recording Daily Business Transactions
Adjusting and Closing Entries
Converting Beginning Inventory to an Expense
Establishing Ending Inventory
Preparing a Worksheet
Reversing Entries
Know the Concepts
Practical Applications
6. Special Journals And Controls
What Are Special Journals?
Kinds of Special Journals
Sales Journals
Cash Receipts Journal
Cash Payments Journal
Bracket Entries
Other Special Journals
Know the Concepts
Practical Application
7. Safeguarding Cash – Special Controls
Internal Control
Special Controls to Safeguard Cash
Bank Reconciliation Statement
Recording Adjusting Entries
Petty Cash Fund
Voucher System
Know the Concepts
Practical Application
8. Receivables and Payables
Selling Goods and Services
Recognizing Bad Debts
Direct Write-off Method
Net Sales Method
Aging of Accounts Receivable Method
Extending Credit
Promissory Notes
Interest – Bearing Promissory Notes
Transferring Notes
Know the Concepts
Practical Application
9. Long-:Life And Intangible Assets
Long-Life Assets
Using Long-Life Assets
Determining Plant and Equipment Costs
Allocating Plant and Equipment Costs
Disposal of Plant Assets
Intangible Assets
Capital Improvements
Know the Concepts
Practical Application
10. Inventories
What Is Merchandise Inventory?
Inventories and the Trading Business
Errors in Valuing Inventories
Types of Inventor Systems
Determining the Cost of Inventories
The FIFO Method
The LIFO Method
The Weighted Average Method
Recognizing Significant Changes in Inventory Value
Estimating Inventory Value
Gross Profit Method
The Retail Method
Know the Concepts
Practical Application
11. Payroll
What is Payroll?
Payroll Deductions
Social Security Tax
Federal Income Tax
State and Local Taxes
Disability Insurance Taxes
Voluntary Deductions
The Payroll Register
The Employees Earnings Record
Payroll and Government Regulation
Unemployment Compensation Taxes
Calculating Employee Earnings
The W-2 Form
Know the Concepts
Practical Application
12. Financial Statements for Partnership and Corporate
Forms of Business Organization
The Partnership
Characteristics of the Partnership
Advantages and Disadvantages of the Partnership
The Partnership Capital and Drawing Accounts
Financial Statements of the Partnership
The Corporation
Characteristics of the Corporation
Advantages and Disadvantages of the Corporation
Corporate Capital
Types of Stock
Recording Stock Transactions
Financial Statements for the Corporation
Know the Concepts
Practical Application

Accounting and the Microcomputer
Electronic Spreadsheet
Data Base
Word Processor



Paperback 411 pages ISBN: 0-8120-4375-8

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