College Accounting

College Accounting provides the beginning accounting student with the fundamentals of financial accounting through clear, concise, and easy-to-read text with examples and practice opportunities along the way. Combining the expertise of successful authors Paul Kimmel and Jerry Weygandt and the perspectives of two community colleges professors, DeAnna Martin and Jill Mitchell, this resource is the perfect blend of solid, time-tested content and a new streamlined design of embedded charts, lists, and illustrations that help students grasp difficult concepts.

1 Welcome to Accounting: Introduction and Financial Statements 1-1

2 The Accounting Equation and Transaction Analysis 2-1

3 The Recording Process: Debits and Credits 3-1

4 The Recording Process: The Journal, Ledger, and Trial Balance 4-1

5 Adjusting the Accounts and Preparing an Adjusted Trial Balance 5-1

6 Preparing a Worksheet and Completing the Accounting Cycle 6-1

7 Accounting for Merchandising Companies: Purchases 7-1

8 Accounting for Merchandising Companies: Sales 8-1

9 Accounting for Merchandising Companies: Worksheets and Financial Statements 9-1

10 Accounting Information Systems, Subsidiary Ledgers, and Special Journals 10-1

11 Inventories 11-1

12 Cash, Banking, and Internal Controls 12-1

13 Payroll Accounting: Employee Taxes 13-1

14 Payroll Accounting: Employer Taxes 14-1

Index I-1

A Merchandising Companies: Purchases (Periodic)

B Merchandising Companies: Sales (Periodic)

C Merchandising Companies: Worksheet and Financial Statements (Periodic)