College Accounting Chapters 1 13 14th Edition Price Test Bank

1. Chapter 1 Accounting: The Language of Business
2. Section 1 What Is Accounting?
3. The Need for Financial Information
4. Accounting Defined
5. Accounting Careers
6. Users of Financial Information
7. Section 1 Self Review
8. Section 2 Business and Accounting
9. Types of Business Entities
10. Generally Accepted Accounting Principles
11. Section 2 Self Review
12. Chapter Review and Applications
13. Chapter Summary
14. Glossary
15. Comprehensive Self Review
16. Discussion Questions
17. Problem
18. Business Connections
19. Answers to Self Reviews
20. Chapter 2 Analyzing Business Transactions
21. Section 1 Property and Financial Interest
22. Beginning with Analysis
23. Assets, Liabilities, and Owner’s Equity
24. Section 1 Self Review
25. Section 2 The Accounting Equation and Financial Statements
26. The Fundamental Accounting Equation
27. The Income Statement
28. The Statement of Owner’s Equity and the Balance Sheet
29. The Importance of Financial Statements
30. Section 2 Self Review
31. Chapter Review and Applications
32. Chapter Summary
33. Glossary
34. Comprehensive Self Review
35. Discussion Questions
36. Exercises
37. Problems
38. Business Connections
39. Answers to Self Reviews
40. Chapter 3 Analyzing Business Transactions Using T Accounts
41. Section 1 Transactions That Affect Assets, Liabilities, and Owner’s Equity
42. Asset, Liability, and Owner’s Equity Accounts
43. Account Balances
44. Section 1 Self Review
45. Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals
46. Revenue and Expense Accounts
47. The Drawing Account
48. The Rules of Debit and Credit
49. The Trial Balance
50. Financial Statements
51. Chart of Accounts
52. Permanent and Temporary Accounts
53. Section 2 Self Review
54. Chapter Review and Applications
55. Chapter Summary
56. Glossary
57. Comprehensive Self Review
58. Discussion Questions
59. Exercises
60. Problems
61. Business Connections
62. Answers to Self Reviews
63. Chapter 4 The General Journal and the General Ledger
64. Section 1 The General Journal
65. Journals
66. The General Journal
67. Section 1 Self Review
68. Section 2 The General Ledger
69. Ledgers
70. Correcting Journal and Ledger Errors
71. Section 2 Self Review
72. Chapter Review and Applications
73. Chapter Summary
74. Glossary
75. Comprehensive Self Review
76. Discussion Questions
77. Exercises
78. Problems
79. Business Connections
80. Answers to Self Reviews
81. Chapter 5 Adjustments and the Worksheet
82. Section 1 The Worksheet
83. The Trial Balance Section
84. The Adjustments Section
85. Section 1 Self Review
86. Section 2 Financial Statements
87. The Adjusted Trial Balance Section
88. The Income Statement and Balance Sheet Sections
89. Preparing Financial Statements
90. Journalizing and Posting Adjusting Entries
91. Section 2 Self Review
92. Chapter Review and Applications
93. Chapter Summary
94. Glossary
95. Comprehensive Self Review
96. Discussion Questions
97. Exercises
98. Problems
99. Business Connections
100. Answers to Self Reviews
101. Chapter 6 Closing Entries and the Postclosing Trial Balance
102. Section 1 Closing Entries
103. The Closing Process
104. Section 1 Self Review
105. Section 2 Using Accounting Information
106. Preparing the Postclosing Trial Balance
107. Interpreting the Financial Statements
108. The Accounting Cycle
109. Section 2 Self Review
110. Chapter Review and Applications
111. Chapter Summary
112. Glossary
113. Comprehensive Self Review
114. Discussion Questions
115. Exercises
116. Problems
117. Business Connections
118. Answers to Self Reviews
119. Mini-Practice Set 1 Service Business Accounting Cycle
120. Wells’ Consulting Services
121. Chapter 7 Accounting for Sales and Accounts Receivable
122. Section 1 Merchandise Sales
123. Special Journals and Subsidiary Ledgers
124. The Sales Journal
125. Section 1 Self Review
126. Section 2 Accounts Receivable
127. The Accounts Receivable Ledger
128. Sales Returns and Allowances
129. Schedule of Accounts Receivable
130. Section 2 Self Review
131. Section 3 Special Topics in Merchandising
132. Credit Sales for a Wholesale Business
133. Credit Policies
134. Sales Taxes
135. Section 3 Self Review
136. Chapter Review and Applications
137. Chapter Summary
138. Glossary
139. Comprehensive Self Review
140. Discussion Questions
141. Exercises
142. Problems
143. Business Connections
144. Answers to Self Reviews
145. Chapter 8 Accounting for Purchases and Accounts Payable
146. Section 1 Merchandise Purchases
147. Accounting for Purchases
148. Section 1 Self Review
149. Section 2 Accounts Payable
150. The Accounts Payable Ledger
151. Purchases Returns and Allowances
152. Schedule of Accounts Payable
153. Determining the Cost of Purchases
154. Internal Control of Purchases
155. The Perpetual Inventory System
156. Section 2 Self Review
157. Chapter Review and Applications
158. Chapter Summary
159. Glossary
160. Comprehensive Self Review
161. Discussion Questions
162. Exercises
163. Problems
164. Business Connections
165. Answers to Self Reviews
166. Chapter 9 Cash Receipts, Cash Payments, and Banking Procedures
167. Section 1 Cash Receipts
168. Cash Transactions
169. The Cash Receipts Journal
170. Section 1 Self Review
171. Section 2 Cash Payments
172. The Cash Payments Journal
173. The Petty Cash Fund
174. Internal Control over Cash
175. Section 2 Self Review
176. Section 3 Banking Procedures
177. Writing Checks
178. Endorsing Checks
179. Preparing the Deposit Slip
180. Handling Postdated Checks
181. Reconciling the Bank Statement
182. Adjusting the Financial Records
183. Internal Control of Banking Activities
184. Using Online Banking
185. The Perpetual Inventory System, Continued
186. Section 3 Self Review
187. Chapter Review and Applications
188. Chapter Summary
189. Glossary
190. Comprehensive Self Review
191. Discussion Questions
192. Exercises
193. Problems
194. Business Connections
195. Answers to Self Reviews
196. Chapter 10 Payroll Computations, Records, and Payment
197. Section 1 Payroll Laws and Taxes
198. Who Is an Employee?
199. Federal Employee Earnings and Withholding Laws
200. State and Local Taxes
201. Employer’s Payroll Taxes and Insurance Costs
202. Employee Records Required by Law
203. Section 1 Self Review
204. Section 2 Calculating Earnings and Taxes
205. Computing Total Earnings of Employees
206. Determining Pay for Hourly Employees
207. Determining Pay for Salaried Employees
208. Recording Payroll Information for Employees
209. Section 2 Self Review
210. Section 3 Recording Payroll Information
211. Recording Payroll
212. Paying Employees
213. Individual Earnings Records
214. Completing January Payrolls
215. Section 3 Self Review
216. Chapter Review and Applications
217. Chapter Summary
218. Glossary
219. Comprehensive Self Review
220. Discussion Questions
221. Exercises
222. Problems
223. Business Connections
224. Answers to Self Reviews
225. Chapter 11 Payroll Taxes, Deposits, and Reports
226. Section 1 Social Security, Medicare, and Employee Income Tax
227. Payment of Payroll Taxes
228. Wage and Tax Statement, Form W-2
229. Annual Transmittal of Wage and Tax Statements, Form W-3
230. Section 1 Self Review
231. Section 2 Unemployment Tax and Workers’ Compensation
232. Unemployment Compensation Insurance Taxes
233. Internal Control over Payroll Operations
234. Section 2 Self Review
235. Chapter Review and Applications
236. Chapter Summary
237. Glossary
238. Comprehensive Self Review
239. Discussion Questions
240. Exercises
241. Problems
242. Business Connections
243. Answers to Self Reviews
244. Chapter 12 Accruals, Deferrals, and the Worksheet
245. Section 1 Calculating and Recording Adjustments
246. The Accrual Basis of Accounting
247. Using the Worksheet to Record Adjustments
248. Section 1 Self Review
249. Section 2 Completing the Worksheet
250. Preparing the Adjusted Trial Balance Section
251. Preparing the Balance Sheet and Income Statement Sections
252. Calculating Net Income or Net Loss
253. Section 2 Self Review
254. Chapter Review and Applications
255. Chapter Summary
256. Glossary
257. Comprehensive Self Review
258. Discussion Questions
259. Exercises
260. Problems
261. Business Connections
262. Answers to Self Reviews
263. Chapter 13 Financial Statements and Closing Procedures
264. Section 1 Preparing the Financial Statements
265. The Classified Income Statement
266. The Statement of Owner’s Equity
267. The Classified Balance Sheet
268. Section 1 Self Review
269. Section 2 Completing the Accounting Cycle
270. Journalizing and Posting the Adjusting Entries
271. Journalizing and Posting the Closing Entries
272. Preparing a Postclosing Trial Balance
273. Interpreting the Financial Statements
274. Journalizing and Posting Reversing Entries
275. Review of the Accounting Cycle
276. Section 2 Self Review
277. Chapter Review and Applications
278. Chapter Summary
279. Glossary
280. Comprehensive Self Review
281. Discussion Questions
282. Exercises
283. Problems
284. Business Connections
285. Answers to Self Reviews
286. Mini-Practice Set 2 Merchandising Business Accounting Cycle
287. The Fashion Rack
288. Appendix A: The Home Depot 2012 Financial Statements
289. Appendix B: Combined Journal
290. Glossary

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