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College Accounting 21st Edition Heintz Test Bank

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ISBN-10 ‏ : ‎ 1285055446
ISBN-13 ‏ : ‎ 978-1285055442
Author: James A. Heintz, Robert Parry

As the leading choice in college accounting, Heintz and Parry’s College Accounting, 21E, combines a proven, step-by-step approach and excellent examples with a tightly integrated online homework tool that makes accounting understandable to every student, regardless of your accounting background or business experience. The Heintz and Parry program, well-known for its clarity, accuracy, and technology, focuses on the practical skills you need to transition from the classroom to the workplace. With even more practice opportunities and independent study resources than ever before, the 21E delivers the tools you need to succeed. This edition introduces accounting concepts using a proven step-by-step approach and inviting narrative style that focuses on the practical skills you’ll need as you transition to tomorrow’s workplace. The book begins with a basic foundation and simple service company examples before advancing to accounting within the more challenging merchandising and manufacturing environments. Engaging examples and functional learning features within the book’s comprehensive approach reinforce the relevance of the skills you’re learning and provide a clear, accurate presentation that’s understandable even if you have no previous accounting experience or business background. Self-study aids and numerous practice opportunities allow you to check your understanding as you progress. To maximize your study time and help you efficiently completely your homework, CengageNOW provides interactive support, enhanced feedback, and a personalized learning path that assists you in the areas most challenging to you individually. Achieve your best in the classroom today and plan for success within the workplace tomorrow with the skills found in Heintz and Parry’s COLLEGE ACCOUNTING, 21E.

Table of Content:

PART 1: ACCOUNTING FOR A SERVICE BUSINESS.

1. Introduction to Accounting.

2. Analyzing Transactions: The Accounting Equation.

3. The Double-Entry Framework.

4. Journalizing and Posting Transactions.

5. Adjusting Entries and the Work Sheet. Appendix: Depreciation Methods.

6. Financial Statements and the Closing Process. Appendix: Statement of Cash Flows.

Comprehensive Problem 1: The Accounting Cycle.

PART 2: ACCOUNTING FOR CASH AND PAYROLL.

7. Accounting for Cash. Appendix: Internal Controls.

8. Payroll Accounting: Employee Earnings and Deductions.

9. Payroll Accounting: Employer Taxes and Reports.

PART 3: ACCOUNTING FOR A MERCHANDISING BUSINESS.

10. Accounting for Sales and Cash Receipts.

11. Accounting for Purchases and Cash Payments. Appendix: The Net-Price Method of Recording Purchases.

12. Special Journals.

13. Accounting for Merchandise Inventory. Appendix: Perpetual Inventory Method: LIFO and Moving-Average Methods.

14. Adjustments and the Work Sheet for a Merchandising Business. Appendix: Expense Method of Accounting for Prepaid Expenses.

15. Financial Statements and Year-End Accounting for a Merchandising Business Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers,

Part 1. Comprehensive Problem 2: Accounting Cycle with Subsidiary Ledgers, Part 2.

PART 4: SPECIALIZED ACCOUNTING PROCEDURES FOR MERCHANDISING BUSINESSES AND Partnerships.

16. Accounting for Accounts Receivable.

17. Accounting for Notes and Interest.

18. Accounting for Long-Term Assets.

19. Accounting for Partnerships. Comprehensive Problem 3: Specialized Accounting Procedures.

PART 5: ACCOUNTING FOR CORPORATIONS AND MANUFACTURING BUSINESSES.

20. Corporations: Organization and Capital Stock.

21. Corporations: Taxes, Earnings, Distributions, and the Retained Earnings Statement.

22. Corporations: Bonds. Appendix: Effective Interest Method.

23. Statements of Cash Flows. Appendix: Statement of Cash Flows: The Direct Method.

24. Analysis of Financial Statements.

25. Departmental Accounting.

26. Manufacturing Accounting: The Job Order Cost System.

27. Manufacturing Accounting: The Work Sheet and Financial Statements. Module: Accounting for a Professional Service Business: The Combination Journal.

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College Accounting 21st Edition Heintz Test Bank

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