Pages From BookKeeping_Accounting_Cource 143
Content
Index
Balance sheet method, 90
Balance sheets, 20–21
Bank statements, 96–98
Board of directors, 127
Bonds, 132–133
Book value, 132
Cash payments, 18–19
Cash receipts, 18, 95
Cash receipts journal, 44–45
Cash short and over account, 99
Catalog price, 74
Chain discounts, 75
Chart of accounts, 8
Checks, 96–97
Classified financial statements, 21
Closing entries, 28–30, 57
Code of accounts, 8
Combination cash journal, 44–46
Common stock, 130–131
Computing interest, 83–84
Contribution of assets, 122–123
Control accounts, 35–36
Controlling cash, 94–100
Conversion privilege, 130
Corporations, 126–133
Cost of goods, 58
Costs, 38, 109
Credits, 7–8
Current assets, 21
Current liabilities, 22
Call privilege, 130
Cancellation method, 83
Capital statement, 20
Capital stock, 129
Cash, 94 –100
Cash balances, 95
Cash basis, 19
Cash disbursements, 95
Cash disbursements journal, 46
Cash discounts, 76
Day book, 13
Debits, 7–8
Deductions from gross pay, 103
Deposits in transit, 97
Depreciation, 27, 109–116
Direct write-off method, 88
Discounting, 86
Discounts, 38, 74–76
Double-declining balance, 113–114
Double-entry accounting, 7–8
Account, 7
Accounting, 1–2
double-entry, 7–8
Accounting equation, 2–3
Accounts payable ledgers, 40–41
Accounts receivable ledgers, 36
Accrual basis, 19, 22, 25
Accrued salaries, 28
Accumulated depreciation, 27
Adjusting entries:
recorded data, 25–27
unrecorded data, 27–28
Adjusting prices, 38
Allowance method, 88–89
Allowances, 41
Assets, 2, 21–22
Authorized shares, 127
135
Copyright © 2004 by The McGraw-Hill Companies, Inc. Click here for terms of use.
Balance sheet method, 90
Balance sheets, 20–21
Bank statements, 96–98
Board of directors, 127
Bonds, 132–133
Book value, 132
Cash payments, 18–19
Cash receipts, 18, 95
Cash receipts journal, 44–45
Cash short and over account, 99
Catalog price, 74
Chain discounts, 75
Chart of accounts, 8
Checks, 96–97
Classified financial statements, 21
Closing entries, 28–30, 57
Code of accounts, 8
Combination cash journal, 44–46
Common stock, 130–131
Computing interest, 83–84
Contribution of assets, 122–123
Control accounts, 35–36
Controlling cash, 94–100
Conversion privilege, 130
Corporations, 126–133
Cost of goods, 58
Costs, 38, 109
Credits, 7–8
Current assets, 21
Current liabilities, 22
Call privilege, 130
Cancellation method, 83
Capital statement, 20
Capital stock, 129
Cash, 94 –100
Cash balances, 95
Cash basis, 19
Cash disbursements, 95
Cash disbursements journal, 46
Cash discounts, 76
Day book, 13
Debits, 7–8
Deductions from gross pay, 103
Deposits in transit, 97
Depreciation, 27, 109–116
Direct write-off method, 88
Discounting, 86
Discounts, 38, 74–76
Double-declining balance, 113–114
Double-entry accounting, 7–8
Account, 7
Accounting, 1–2
double-entry, 7–8
Accounting equation, 2–3
Accounts payable ledgers, 40–41
Accounts receivable ledgers, 36
Accrual basis, 19, 22, 25
Accrued salaries, 28
Accumulated depreciation, 27
Adjusting entries:
recorded data, 25–27
unrecorded data, 27–28
Adjusting prices, 38
Allowance method, 88–89
Allowances, 41
Assets, 2, 21–22
Authorized shares, 127
135
Copyright © 2004 by The McGraw-Hill Companies, Inc. Click here for terms of use.
