Log In
Or create an account ->
Imperial Library
Home
About
News
Upload
Forum
Help
Login/SignUp
Index
These “Little Books” have rescued lots of grades and more!
Title Page
Copyright Page
What REA’s Essentials® Will Do for You
Table of Contents
CHAPTER 1 - INTRODUCTION
1.1 DEFINITION OF ACCOUNTING
1.2 USERS OF ACCOUNTING INFORMATION
1.3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
1.4 THE ACCOUNTING EQUATION
1.5 EXPANDING THE ACCOUNTING EQUATION
1.6 TRANSACTIONS
1.7 ACCOUNTING STATEMENTS
CHAPTER 2 - THE ACCOUNTING CYCLE
2.1 ACCOUNTS
2.2 RECORDING TRANSACTIONS
2.3 ACCOUNT BALANCES
CHAPTER 3 - ADJUSTING ENTRIES
3.1 CASH BASIS OF ACCOUNTING
3.2 ACCRUAL BASIS OF ACCOUNTING
3.3 THE ADJUSTING PROCESS
CHAPTER 4 - CLOSING ENTRIES
4.1 DEFINITION AND PURPOSE OF CLOSING ENTRIES
4.2 STEPS IN CLOSING ENTRIES
4.3 AN EXTENDED EXAMPLE
CHAPTER 5 - THE WORK SHEET
5.1 THE WORK SHEET
5.2 WORK SHEET PROCEDURES
CHAPTER 6 - ACCOUNTING FOR A MERCHANDISING OPERATION
6.1 GROSS PROFIT/MARGIN
6.2 PERPETUAL AND PERIODIC ACCOUNTING SYSTEMS
6.3 TRANSPORTATION CHARGES
6.4 MERCHANDISE RETURNS
6.5 MERCHANDISE ALLOWANCES
6.6 TRADE DISCOUNTS
6.7 SALES DISCOUNTS
6.8 DETAILED INCOME STATEMENT
CHAPTER 7 - INTERNAL CONTROL AND SPECIALIZED JOURNALS
7.1 TYPES OF INTERNAL CONTROL
7.2 PERSONNEL CONTROLS
7.3 RECORDS CONTROL
7.4 SPECIALIZED JOURNALS
CHAPTER 8 - CASH
8.1 DEFINITION OF CASH
8.2 INTERNAL CONTROL AND CASH
8.3 BANK ACCOUNT RECONCILIATIONS
8.4 PETTY CASH
CHAPTER 9 - RECEIVABLES
9.1 ACCOUNTS RECEIVABLE
9.2 UNCOLLECTIBLE ACCOUNTS RECEIVABLE
9.3 DIRECT WRITE-OFF METHOD OF ACCOUNTING FOR UNCOLLECTIBLE ACCOUNTS
9.4 NOTES RECEIVABLE
9.5 DISCOUNTING NOTES RECEIVABLE
9.6 DISHONORED NOTES RECEIVABLE
CHAPTER 10 - INVENTORY
10.1 INTRODUCTION TO INVENTORY ACCOUNTING
10.2 PERIODIC AND PERPETUAL ACCOUNTING SYSTEMS
10.3 INVENTORY METHODS
10.4 COMPARISON OF COST METHODS
10.5 LOWER OF COST OR MARKET
CHAPTER 11 - PROPERTY, PLANT AND EQUIPMENT
11.1 PROPERTY, PLANT AND EQUIPMENT
11.2 COST BASIS FOR PROPERTY, PLANT AND EQUIPMENT
11.3 DEPRECIATION
CHAPTER 12 - OTHER LONG-TERM ASSETS
12.1 INTRODUCTION OF OTHER LONG-TERM ASSETS
12.2 LEASING
12.3 DEPLETION
12.4 INTANGIBLE ASSETS
← Prev
Back
Next →
← Prev
Back
Next →