College Accounting Chapters 1 13 14th Edition Price Test Bank
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College Accounting Chapters 1 13 14th Edition Price Test Bank
Product details:
- ISBN-10 : 1259284875
- ISBN-13 : 978-1259284878
- Author: John Price
Overview: Price/Haddock/Farina has been a long-time market leader because of its readability and relevance. The book includes many real-world examples, high-interest problems and activities, in-text help and practice, and classroom-tested dynamic pedagogy. With the addition of McGraw-Hill’s Connect Accounting, the new edition includes more technology support than ever before.
Table contents:
- Chapter 1 Accounting: The Language of Business
- Section 1 What Is Accounting?
- The Need for Financial Information
- Accounting Defined
- Accounting Careers
- Users of Financial Information
- Section 1 Self Review
- Section 2 Business and Accounting
- Types of Business Entities
- Generally Accepted Accounting Principles
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Problem
- Business Connections
- Answers to Self Reviews
- Chapter 2 Analyzing Business Transactions
- Section 1 Property and Financial Interest
- Beginning with Analysis
- Assets, Liabilities, and Owner’s Equity
- Section 1 Self Review
- Section 2 The Accounting Equation and Financial Statements
- The Fundamental Accounting Equation
- The Income Statement
- The Statement of Owner’s Equity and the Balance Sheet
- The Importance of Financial Statements
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 3 Analyzing Business Transactions Using T Accounts
- Section 1 Transactions That Affect Assets, Liabilities, and Owner’s Equity
- Asset, Liability, and Owner’s Equity Accounts
- Account Balances
- Section 1 Self Review
- Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
- Revenue and Expense Accounts
- The Drawing Account
- The Rules of Debit and Credit
- The Trial Balance
- Financial Statements
- Chart of Accounts
- Permanent and Temporary Accounts
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 4 The General Journal and the General Ledger
- Section 1 The General Journal
- Journals
- The General Journal
- Section 1 Self Review
- Section 2 The General Ledger
- Ledgers
- Correcting Journal and Ledger Errors
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 5 Adjustments and the Worksheet
- Section 1 The Worksheet
- The Trial Balance Section
- The Adjustments Section
- Section 1 Self Review
- Section 2 Financial Statements
- The Adjusted Trial Balance Section
- The Income Statement and Balance Sheet Sections
- Preparing Financial Statements
- Journalizing and Posting Adjusting Entries
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 6 Closing Entries and the Postclosing Trial Balance
- Section 1 Closing Entries
- The Closing Process
- Section 1 Self Review
- Section 2 Using Accounting Information
- Preparing the Postclosing Trial Balance
- Interpreting the Financial Statements
- The Accounting Cycle
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Mini-Practice Set 1 Service Business Accounting Cycle
- Wells’ Consulting Services
- Chapter 7 Accounting for Sales and Accounts Receivable
- Section 1 Merchandise Sales
- Special Journals and Subsidiary Ledgers
- The Sales Journal
- Section 1 Self Review
- Section 2 Accounts Receivable
- The Accounts Receivable Ledger
- Sales Returns and Allowances
- Schedule of Accounts Receivable
- Section 2 Self Review
- Section 3 Special Topics in Merchandising
- Credit Sales for a Wholesale Business
- Credit Policies
- Sales Taxes
- Section 3 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 8 Accounting for Purchases and Accounts Payable
- Section 1 Merchandise Purchases
- Accounting for Purchases
- Section 1 Self Review
- Section 2 Accounts Payable
- The Accounts Payable Ledger
- Purchases Returns and Allowances
- Schedule of Accounts Payable
- Determining the Cost of Purchases
- Internal Control of Purchases
- The Perpetual Inventory System
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures
- Section 1 Cash Receipts
- Cash Transactions
- The Cash Receipts Journal
- Section 1 Self Review
- Section 2 Cash Payments
- The Cash Payments Journal
- The Petty Cash Fund
- Internal Control over Cash
- Section 2 Self Review
- Section 3 Banking Procedures
- Writing Checks
- Endorsing Checks
- Preparing the Deposit Slip
- Handling Postdated Checks
- Reconciling the Bank Statement
- Adjusting the Financial Records
- Internal Control of Banking Activities
- Using Online Banking
- The Perpetual Inventory System, Continued
- Section 3 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 10 Payroll Computations, Records, and Payment
- Section 1 Payroll Laws and Taxes
- Who Is an Employee?
- Federal Employee Earnings and Withholding Laws
- State and Local Taxes
- Employer’s Payroll Taxes and Insurance Costs
- Employee Records Required by Law
- Section 1 Self Review
- Section 2 Calculating Earnings and Taxes
- Computing Total Earnings of Employees
- Determining Pay for Hourly Employees
- Determining Pay for Salaried Employees
- Recording Payroll Information for Employees
- Section 2 Self Review
- Section 3 Recording Payroll Information
- Recording Payroll
- Paying Employees
- Individual Earnings Records
- Completing January Payrolls
- Section 3 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 11 Payroll Taxes, Deposits, and Reports
- Section 1 Social Security, Medicare, and Employee Income Tax
- Payment of Payroll Taxes
- Wage and Tax Statement, Form W-2
- Annual Transmittal of Wage and Tax Statements, Form W-3
- Section 1 Self Review
- Section 2 Unemployment Tax and Workers’ Compensation
- Unemployment Compensation Insurance Taxes
- Internal Control over Payroll Operations
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 12 Accruals, Deferrals, and the Worksheet
- Section 1 Calculating and Recording Adjustments
- The Accrual Basis of Accounting
- Using the Worksheet to Record Adjustments
- Section 1 Self Review
- Section 2 Completing the Worksheet
- Preparing the Adjusted Trial Balance Section
- Preparing the Balance Sheet and Income Statement Sections
- Calculating Net Income or Net Loss
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Chapter 13 Financial Statements and Closing Procedures
- Section 1 Preparing the Financial Statements
- The Classified Income Statement
- The Statement of Owner’s Equity
- The Classified Balance Sheet
- Section 1 Self Review
- Section 2 Completing the Accounting Cycle
- Journalizing and Posting the Adjusting Entries
- Journalizing and Posting the Closing Entries
- Preparing a Postclosing Trial Balance
- Interpreting the Financial Statements
- Journalizing and Posting Reversing Entries
- Review of the Accounting Cycle
- Section 2 Self Review
- Chapter Review and Applications
- Chapter Summary
- Glossary
- Comprehensive Self Review
- Discussion Questions
- Exercises
- Problems
- Business Connections
- Answers to Self Reviews
- Mini-Practice Set 2 Merchandising Business Accounting Cycle
- The Fashion Rack
- Appendix A: The Home Depot 2012 Financial Statements
- Appendix B: Combined Journal
- Glossary
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