About this product

Product Identifiers

PublisherPrentice Hall PTR

ISBN-100138486727

ISBN-139780138486723

eBay Product ID (ePID)38355

Product Key Features

Edition4

Book TitleAccounting, Chapters 1-23

Number of Pages1248 Pages

LanguageEnglish

Publication Year1998

TopicAccounting / General

IllustratorYes

GenreBusiness & Economics

AuthorCharles T. Horngren, Walter T. Harrison Jr., Linda Smith Bamber

FormatHardcover

Dimensions

Item Height1.8 in

Item Weight103.4 Oz

Item Length11.2 in

Item Width8.9 in

Additional Product Features

LCCN98-007454

Dewey Edition22

Annotations byJones, Becky, Willis, Betsy

Dewey Decimal657

Table Of Content1. ACCOUNTING AND THE BUSINESS ENVIRONMENT. 1. NEW: Speedbumps throughout (Thinking It Over and Working It Out). 2. Prologue on Careers in Accounting. 3. Expanded focus on the statement of cash flows. 2. RECORDING BUSINESS TRANSACTIONS. 1. NEW: The accounting equation has been added to show the link between the journal entry and the ledger accounts, and moved from Chapter 1 to Chapter 2. 3. MEASURING BUSINESS INCOME: THE ADJUSTING PROCESS. 1. NEW: T-accounts now include accounting equation identifications such as assets, revenues, expenses and liabilities, helping students see the link between T-accounts and the accounting equation. 2. NEW material on adjusting entries. 3. NEW section on ethical issues in accrual accounting. 4. COMPLETING THE ACCOUNTING CYCLE. 1. NEW visuals for the work sheet. 2. NEW classified balance sheet given for the sole proprietorship running example. 5. MERCHANDISING OPERATIONS AND THE ACCOUNTING CYCLE. 1. Clear separation of the perpetual and the periodic accounting systems. 2. NEW visuals, speedbumps, and learning tips. 3. NEW: section on accrual accounting and cash flows for a merchandising entity. 6. ACCOUNTING INFORMATION SYSTEMS: SPECIAL JOURNALS, CONTROL ACCOUNTS, AND SUBSIDIARY LEDGERS. 1. Streamlined coverage of accounting systems. 2. NEW section on the general journal's in the accounting information system. 3. NEW coverage of the credit memorandum and the debit memorandum. 7. INTERNAL CONTROL, MANAGING CASH, AND MAKING ETHICAL JUDGMENTS. 1. NEW focus on controlling and managing cash. 2. NEW section on how owners and managers use the bank reconciliation. 3. NEW section on using a budget to manage cash. 8. ACCOUNTS AND NOTES RECEIVABLE. 1. Streamlined section on accounting for uncollectible receivables. 2. NEW exhibit on discounting a note receivable. 3. NEW section on reporting receivables transactions on the statement of cash flows. 9. ACCOUNTING FOR MERCHANDISE INVENTORY. 1. NEW section on cost of goods sold (cost of sales) and gross margin (gross profit). 2. NEW section on ethical issues in inventory accounting. 3. NEW section on reporting inventory transactions on the statement of cash flows. 10. ACCOUNTING FOR PLANT ASSETS, INTANGIBLE ASSETS, AND RELATED EXPENSES. 1. NEW section on capitalizing the cost of interest. 2. NEW section on research and development costs. 3. NEW section on ethical issues in accounting for plant assets and intangibles. 4. NEW section on reporting plant asset transactions on the statement of cash flows. 11. CURRENT LIABILITIES AND PAYROLL ACCOUNTING. 1. NEW coverage of accounting for notes payable issued at a discount. 2. NEW coverage of unearned revenues. 3. NEW summary of payroll liabilities. 4. NEW section on ethical issues in reporting current and contingent liabilities. 12. ACCOUNTING FOR PARTNERSHIPS. 1. NEW section on the different types of partnerships: general, limited, and S corporations. 2. NEW visuals throughout the chapter. 3. NEW Working It Out speedbumps to help students learn the material. 13. CORPORATE ORGANIZATION, PAID-IN CAPITAL, AND THE BALANCE SHEET. 1. NEW section on ethical considerations in accounting for the issuance of stock. 2. Streamlined coverage of a

SynopsisOffering up-to-date problems and exercises, this work aims to help students understand accounting. The discussions have been streamlined for a more effective understanding of core topics., This mainstream, introductory text is suitable for a one-year or two-term course in Accounting Principles. Students don't need prior accounting or business knowledge to successfully complete this text. Teaching introductory accounting today is a lot like training athletes. It requires a careful warm-up, focus on specific topics and ideas, regular doses of motivation, and a coolingoff period when "the big picture" is clearly evident. Helping your students develop and master these skills is what Accounting 4/e is all about. This revision incorporates feedback from student and professor focus groups as well as extensive reviewer surveys. Accounting 4/e pays very careful attention to making accounting information interesting and relevant to students. Now includes user tutorial and general ledger software. Also offers a full distance learning course in WebCt, Blackboard, or e-Commerce platforms.

LC Classification NumberHF5635.H8 1999