دانلود کتاب Accounting Principles I (Cliffs Quick Review)

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Cliffs Quick Review Accounting Principles I......Page 3
CONTENTS......Page 5
Financial Statements......Page 11
The Accounting Equation......Page 16
Financial Reporting Objectives......Page 19
Generally Accepted Accounting Principles......Page 20
Internal Control......Page 24
Analyzing Transactions......Page 27
T Accounts......Page 28
Double-Entry Bookkeeping......Page 30
Journal Entries......Page 32
The General Ledger......Page 33
The Recording Process Illustrated......Page 35
The Trial Balance......Page 48
Accrued Revenues......Page 51
Accrued Expenses......Page 54
Unearned Revenues......Page 56
Prepaid Expenses......Page 57
Depreciation......Page 58
The Adjustment Process Illustrated......Page 60
Financial Statements......Page 70
The Work Sheet......Page 77
Closing Entries......Page 80
The Post-Closing Trial Balance......Page 86
A Summary of the Accounting Cycle......Page 87
Reversing Entries......Page 88
Correcting Entries......Page 92
Recording Sales......Page 95
Sales Returns and Allowances......Page 96
Sales Discounts......Page 98
Net Sales......Page 99
Recording Purchases......Page 100
Purchases Returns and Allowances......Page 101
Purchases Discounts......Page 102
The Cost of Goods Available for Sale and the Cost of Goods Sold......Page 103
Financial Statements for a Merchandising Company......Page 104
Adjusting the Inventory Account......Page 106
Closing Entries for a Merchandising Company......Page 108
The Work Sheet When Closing Entries Update Inventory......Page 112
Subsidiary Ledgers......Page 113
Special Journals......Page 115
Cash Controls......Page 125
The Petty Cash Fund......Page 127
Bank Reconciliation......Page 130
Credit Card Sales......Page 139
Evaluating Accounts Receivable......Page 143
Estimating Bad Debts Under the Allowance Method......Page 150
Factoring Receivables......Page 152
Notes Receivable......Page 153
Recording Notes Receivable Transactions......Page 156
Discounting Notes Receivable......Page 159
Determining Quantities of Merchandise in Inventory......Page 163
The Valuation of Merchandise......Page 165
Comparing Perpetual and Periodic Inventory Systems......Page 168
Inventory Subsidiary Ledger Accounts......Page 170
Cost Flow Methods......Page 172
The Effect of Inventory Errors on Financial Statements......Page 179
Estimating Inventories......Page 180
OPERATING ASSESTS......Page 185
The Cost of Property, Plant, and Equipment......Page 186
Depreciation......Page 188
Repairs and Improvements......Page 200
The Disposition of Depreciable Assets......Page 201
Natural Resources......Page 206
Intangible Assets......Page 209