Nguồn ngoài
Principles of Financial Accounting
- Tác giả
- Christine Jonick
- Nhà xuất bản
- University of North Georgia
- Nguồn
- LibreTexts
- Giấy phép
- CC BY-SA
- Ngôn ngữ
- EN
- Danh mục
- Kế toán - Kiểm toán
Mục lục· 56 mục
- 01: Accounting Cycle for the Service Business - Cash Basis
- 1.01: Introducing Accounts and Balances
- 1.02: Net IncomeA Critical Amount
- 1.03: The Mechanics of the Accounting Process
- 1.04: Financial Statements
- 1.05: Asset Liability and Stockholders Equity Accounts
- 1.06: Account Wrap-Up
- 1.07: The Accounting Equation
- 1.08: Wrap up
- 1.09: Changes in Stockholders' Equity
- 02: Accounting Cycle for the Service Business - Accrual Basis
- 2.01: Accrual Basis of Accounting
- 2.02: Matching Principle
- 2.03: Adjusting Entries
- 2.04: Adjusting EntriesDeferrals
- 2.05: Adjusting EntriesAccruals
- 03: Accounting Cycle for a Merchandising Business
- 3.01: Introduction
- 3.02: Merchandising Income Statement
- 3.03: Basic Merchandising Transactions (Perpetual Inventory System)
- 3.04: Transportation Costs for Merchandising Transactions
- 3.05: Basic Merchandising Transactions (periodic inventory system)
- 3.06: Closing Entries for Merchandising Accounts
- 04: Assets in More Detail
- 4.01: Inventory
- 4.02: Cash
- 4.03: Note Receivable
- 4.04: Uncollectible Accounts
- 4.05: Fixed and Intangible Assets
- 4.06: Summary
- 4.07: Gains and Losses on Disposal of Assets
- 4.08: Gains and losses on the income statement
- 4.09: Investments
- 4.10: Investments in Bonds
- 05: Liabilities in More Detail
- 5.01: Sales Tax
- 5.02: Payroll
- 5.03: Notes Payable
- 5.04: Bonds
- 06: Stockholders Equity in More Detail
- 6.01: Accounting Equation
- 6.02: Corporations and Stockholders Equity
- 6.03: Issuing Stock for Cash
- 6.04: Issuing Stock for Non-Cash Assets
- 6.05: Treasury Stock
- 6.06: Cash Dividends
- 6.07: Stock Dividends
- 6.08: Stockholders Equity Section of the Balance Sheet
- 6.09: Stock Splits
- 6.10: Cash Dividends Calculations
- 07: Capstone Experiences
- 7.01: Financial Statements
- 7.02: Statement of Cash Flows
- 7.03: Financial Statement Analysis
- 7.04: Summary
- 7.05: Accounting as a Profession