Schaum's Outline of Bookkeeping and Accounting, Fourth Edition (Schaum's Outlines)

Preface Part I: The Bookkeeping Cycle Chapter 1 Assets, Liabilities, and Capital 1.1 Nature of Bookkeeping and Accounting 1.2 Basic Elements of Financial Position: The Accounting Equation Chapter 2 Debits and Credits: The Double-Entry System 2.1 Introduction 2.2 The Account 2.3 Debits and Credits 2.4 The Ledger 2.5 The Chart of Accounts 2.6 The Trial Balance Chapter 3 Journalizing and Posting Transactions 3.1 Introduction 3.2 The Journal 3.3 Journalizing 3.4 Posting Chapter 4 Financial Statements 4.1 Introduction 4.2 Income Statement. 4.3 Accrual Basis and Cash Basis of Accounting4.4 Balance Sheet 4.5 Statement of Owner's Equity 4.6 The Statement of Cash Flows 4.7 Financial Statement Summary 4.8 Classified Financial Statements Chapter 5 Adjusting and Closing Procedures 5.1 Introduction: The Accrual Basis of Accounting 5.2 Adjusting Entries Covering Recorded Data 5.3 Adjusting Entries Covering Unrecorded Data 5.4 Closing Entries 5.5 Ruling Accounts 5.6 Post-Closing Trial Balance 5.7 Bookkeeping and Accounting Cycle Comprehensive Review Problem Examination I. Chapter 6 Computer Application: Peachtree Complete Software Introduction6.1 Introduction 6.2 Illustration 6.3 Conclusion Part II: Special Journals, Ledgers, and the Worksheet Chapter 7 Repetitive Transactions: The Sales and the Purchases Journals 7.1 Introduction 7.2 Sales Journal 7.3 Special Ledgers (Subsidiary Ledgers) 7.4 Sales Returns and Discounts 7.5 Types of Ledger Account Forms 7.6 Purchases as a Cost 7.7 Trade Discounts 7.8 Purchase Control 7.9 Purchase Invoices 7.10 Purchases Journal 7.11 Subsidiary Accounts Payable Ledger 7.12 Return of Merchandise. 7.13 Purchase DiscountsChapter 8 The Cash Journal 8.1 Introduction 8.2 Cash Receipts Journal 8.3 Cash Disbursements Journal 8.4 Combination Cash Journal Comprehensive Review Problem Chapter 9 Summarizing and Reporting via the Worksheet 9.1 Introduction 9.2 Worksheet Procedures for a Service Business Examination II Part III: Merchandising Chapter 10 The Merchandising Company 10.1 Introduction 10.2 Purchases 10.3 Adjusting Entry Procedures 10.4 Worksheet Procedures 10.5 Closing Entries 10.6 Financial Statement Treatment 10.7 Summary Comprehensive Review Problem. Chapter 11 Costing Merchandise Inventory11.1 Introduction 11.2 Determining Inventory: Physical Count 11.3 Determining Inventory: Estimation Chapter 12 Pricing Merchandise 12.1 Trade Discounts 12.2 Chain Discounts 12.3 Cash Discounts 12.4 Markup 12.5 Selling Price as a Basis: Computing Percent Markup 12.6 Cost as a Basis 12.7 Markdowns 12.8 Turnover-Ratios for Inventory 12.9 Number of Days' Sales in Inventory Examination III Part IV: Specific Bookkeeping and Accounting Topics Chapter 13 Negotiable Instruments 13.1 Introduction 13.2 Methods of Computing Interest. Assets, Liabilities, And Capital -- Debits And Credits : The Double-entry System -- Journalizing And Posting Transactions -- Financial Statements -- Adjusting And Closing Procedures -- Computer Application (peachtree Software Introduction) -- Repetitive Transactions : The Sales And The Purchase Journals -- The Cash Journal -- Summarizing And Reporting Via The Worksheet -- The Merchandising Company -- Costing Merchandise Inventory -- Pricing Merchandise -- Negotiable Instruments -- Controlling Cash -- Payroll -- Property, Plant, And Equipment: Depreciation -- The Partnership -- The Corporation. Joel Lerner And Rajul Gokarn. Includes Index. More Than 500 Fully Solved Problems : Concise Explanations Of All Course Concepts, Information On Debits And Credits, Journalizing And Posting Transactions, Summarizing And Reporting Via The Worksheet, Costing Merchandise, Inventory, Payroll ... Confused by bookkeeping and accounting? Problem solved. Schaum's Outline of Bookkeeping and Accounting is the ideal review and reference for your accounting class. Inside you'll find explanations of the subject's fundamentals and topics such as financial analysis, preparing cash flow statements, and the distinction between accounting for perpetual and periodic inventory system. It also includes a chapter on the most popular accounting software, which accounting students are expected to master before they graduate.