Chapter 1: Starting a Proprietorship: Changes That Affect the Accounting EquationPage 5:
Critical Thinking
Section 1:
Accounting in Action
Section 2:
How Business Activities Change the Accounting Equation
Section 3:
How Transactions Change Owner's Equity in an Accounting Equation
Page 25:
1-1 Application Problem
Page 25:
1-2.1 Application Problem
Page 26:
1-3 Application Problem
Page 26:
1-2.2 Application Problem
Page 27:
1-M Mastery Problem
Page 28:
21st Century SkillsPage 28:
1-C Challenge ProblemPage 29:
Analyzing Nike's Financial Statements
Chapter 2: Analyzing Transactions into Debit and Credit PartsPage 31:
Critical Thinking
Section 1:
Using T Accounts
Section 2:
Analyzing How Transactions Affect Accounts
Section 3:
Analyzing How Transactions Affect Owner's Equity Accounts
Page 51:
Explore Accounting
Page 52:
2-2 Application Problem
Page 52:
2-1 Application Problem
Page 53:
2-M Mastery Problem
Page 53:
2-3 Application Problem
Page 54:
2-C Challenge Problem
Page 55:
Analyzing Nike's Financial Statements
Page 55:
21st Century Skills
Page 55:
Auditing for Errors
Chapter 3: Journalizing TransactionPage 57:
Critical Thinking
Section 1:
Recording Transaction and the Multicolumn Journal
Section 2:
Transactions Affecting Prepaid Insurance and Supplies
Section 3:
Transactions Affecting Owner's Equity and Asset Accounts
Section 4:
Proving and Ruling a Journal
Page 83:
Explore Accounting
Page 84:
3-3 Application Problem
Page 84:
3-2 Application Problem
Page 84:
3-1 Application Problem
Page 85:
3-4.1 Application Problem
Page 85:
3-4.2 Application Problem
Page 86:
3-M Mastery Problem
Page 87:
3-S Source Documents Problem
Page 88:
3-C Challenge Problem
Page 89:
21st Century Skills
Page 89:
Analyzing Nike's Financial Statements
Chapter 4: Posting to a General LedgerPage 91:
Critical Thinking
Section 1:
Using Accounts and Preparing and Maintaining a Chart of Accounts
Section 2:
Posting Separate Amounts from a Journal to a General Ledger
Section 3:
Posting Column Totals from a Journal to a General Ledger
Section 4:
Journalizing Correcting Entries and Correcting Posting Errors
Page 116:
Explore Accounting
Page 117:
4-1 Application Problem
Page 117:
4-2 Application Problem
Page 117:
4-3 Application Problem
Page 117:
4-4 Application Problem
Page 118:
4-S Source Documents Problem
Page 118:
4-M Mastery Problem
Page 119:
Analyzing Nike's Financial Statements
Page 119:
21st Century Skills
Page 119:
4-C Challenge Problem
Chapter 5: Cash Control SystemsPage 121:
Critical Thinking
Section 1:
Checking Accounts
Section 2:
Bank Reconciliation
Section 3:
Dishonored Checks and Electronic Banking
Section 4:
Petty Cash
Page 148:
Explore Accounting
Page 149:
5-1 Application Problem
Page 149:
5-2 Application Problem
Page 150:
5-4 Application Problem
Page 150:
5-3 Application Problem
Page 150:
5-M Mastery Problem
Page 151:
5-C Challenge Problem
Page 151:
5-M Mastery Problem
Page 152:
21st Century SkillsPage 152:
Analyzing Nike's Financial Statements
Page 154:
Reinforcement Activity 1 - Part A
Page 155:
Reinforcement Activity 1 - Part A
Chapter 6: Work Sheet and Adjusting Entries for a Service BusinessPage 157:
Critical Thinking
Section 1:
Creating a Work Sheet
Section 2:
Planning Adjusting Entries on a Work Sheet
Section 3:
Completing the Work Sheet and Finding Errors on a Work Sheet
Section 4:
Journalizing and Posting Adjusting Entries
Page 182:
Explore AccountingPage 183:
6-1 Application Problem
Page 183:
6-2 Application Problem
Page 183:
6-3 Application Problem
Page 184:
6-M Mastery Problem
Page 184:
6-4 Application ProblemPage 185:
6-C Challenge Problem
Page 186:
21st Century Skills
Page 187:
Analyzing Nike's Financial Statements
Page 187:
Auditing for Errors
Chapter 7: Financial Statements for a ProprietorshipPage 189:
Critical Thinking
Section 1:
Preparing an Income Statement
Section 2:
Preparing a Statement of Owner's Equity and a Balance Sheet
Page 207:
Explore Accounting
Page 208:
7-2 Application Problem
Page 208:
7-1 Application Problem
Page 209:
7-M Mastery Problem
Page 210:
7-C Challenge Problem
Page 211:
21st Century Skills
Page 211:
Analyzing Nike's Financial Statements
Chapter 8: Recording Closing Entries and Preparing a Post-Closing Trial Balance for a Service BusinessPage 213:
Critical ThinkingSection 1:
Recording Closing Entries
Section 2:
Preparing a Post-Closing Trial Balance
Page 232:
Explore AccountingPage 233:
8-2 Application ProblemPage 233:
8-1 Application ProblemPage 234:
8-M Mastery ProblemPage 235:
8-C Challenge Problem
Page 236:
21st Century SkillsPage 237:
Analyzing Nike's Financial Statements
Page 237:
Auditing for Errors
Page 238:
Reinforcement Activity 1-Part B
Page 215:
Ethics in ActionPage 217:
Critical ThinkingPage 218:
Think Like an AccountantPage 222:
Work together 8-1Page 222:
On your own 8-1Page 222:
Audit your understanding
Chapter 9: Accounting for Purchases and Cash PaymentsPage 243:
Critical Thinking
Section 1:
Subsidiary Ledgers and Controlling Accounts
Section 2:
Accounting for Merchandise Purchases
Section 3:
Posting From a Purchases Journal
Section 4:
Accounting for Cash Payments
Section 5:
Posting from a Cash Payments Journal
Page 276:
Explore AccountingPage 277:
9-2 Application Problem
Page 277:
9-1 Application Problem
Page 278:
9-5 Application Problem
Page 278:
9-4 Application ProblemPage 278:
9-3 Application Problem
Page 279:
9-M Mastery Problem
Page 280:
9-S Source Documents ProblemPage 280:
9-C Challenge ProblemPage 281:
21st Century SkillsPage 281:
Analyzing Nike's Financial Statements
Chapter 10: Accounting for Sales and Cash ReceiptsPage 283:
Critical ThinkingSection 1:
Accounting for Sales on Account
Section 2:
Posting from a Sales Journal
Section 3:
Accounting for Cash and Credit Card Sales
Section 4:
Posting from a Cash Receipts Journal
Page 312:
Explore AccountingPage 313:
10-2 Application Problem
Page 313:
10-1 Application Problem
Page 314:
10-M Mastery Problem
Page 314:
10-3 Application Problem
Page 314:
10-4 Application Problem
Page 315:
10-M Mastery Problem
Page 315:
10-S Source Documents Problem
Page 316:
10-C Challenge Problem
Page 317:
Analyzing Nike's Financial StatementsPage 317:
21st Century SkillsPage 285:
Ethics in ActionPage 289:
Audit your understanding
Page 289:
On your own 10-1
Page 289:
Work together 10-1
Chapter 11: Accounting for Transactions Using a General JournalPage 319:
Critical Thinking
Section 1:
Accounting for Purchases Transactions Using a General Journal
Section 2:
Recording Sales Transactions Using a General Journal
Section 3:
Accounting for the Declaration and Payment of a Dividend
Page 339:
11-3 Application Problem
Page 339:
11-2 Application Problem
Page 339:
11-1 Application Problem
Page 340:
11-M.1 Mastery Problem
Page 340:
11-M.2 Mastery ProblemPage 341:
11-M.2 Mastery ProblemPage 341:
11-C Challenge Problem
Page 342:
Auditing for ErrorsPage 343:
21st Century SkillsPage 343:
Analyzing Nike's Financial Statements
Chapter 12: Preparing Payroll RecordsPage 345:
Critical Thinking
Section 1:
Calculating Employee Earnings
Section 2:
Determining Payroll Tax Withholding
Section 3:
Preparing Payroll Records
Section 4:
Preparing Payroll Checks
Page 371:
12-1 Application ProblemPage 371:
12-2 Application ProblemPage 372:
12-4 Application Problem
Page 372:
12-3 Application ProblemPage 373:
12-S Source Documents ProblemPage 373:
12-M Mastery ProblemPage 374:
21st Century Skills
Page 374:
12-C Challenge ProblemPage 375:
Analyzing Nike's Financial Statements
Chapter 13: Accounting for Payroll and Payroll TaxesPage 377:
Critical Thinking
Section 1:
Recording a Payroll
Section 2:
Recording Employer Payroll Taxes
Section 3:
Reporting Withholding and Payroll Taxes
Section 4:
Paying Withholding and Payroll Taxes
Page 400:
Explore Accounting
Page 401:
13-2 Application Problem
Page 401:
13-1 Application Problem
Page 402:
13-4 Application Problem
Page 402:
13-3 Application Problem
Page 403:
13-C Challenge Problem
Page 403:
13-M Mastery Problem
Page 404:
21st Century Skills
Page 405:
Auditing for Errors
Page 405:
Analyzing Nike's Financial Statements
Page 408:
Reinforcement Activity 2-Part APage 409:
Reinforcement Activity 2-Part A
Chapter 14: Accounting for Uncollectible Accounts ReceivablePage 411:
Critical Thinking
Section 1:
Uncollectible Accounts Receivable
Section 2:
Writing Off and Collecting Uncollectible Accounts Receivable
Section 3:
Promissory Notes
Page 433:
Explore AccountingPage 434:
14-2 Application ProblemPage 434:
14-1 Application ProblemPage 435:
14-M Mastery Problem
Page 435:
14-3 Application ProblemPage 436:
21st Century SkillsPage 436:
14-C Challenge Problem
Page 437:
Analyzing Nike's Financial Statements
Chapter 15: Preparing Adjusting Entries and a Trial BalancePage 439:
Critical Thinking
Section 1:
Planning Adjusting Entries
Section 2:
Adjusting Merchandise Inventory and Interest Receivable
Section 3:
Adjusting Accumulated Depreciation
Section 4:
Calculating Federal Income Tax
Page 464:
Explore AccountingPage 465:
15-1 Application ProblemPage 465:
15-2 Application ProblemPage 465:
15-3 Application ProblemPage 466:
15-4 Application ProblemPage 466:
15-M Mastery ProblemPage 467:
15-C Challenge ProblemPage 467:
21st Century SkillsPage 468:
Auditing for ErrorsPage 469:
Analyzing Nike's Financial Statements
Chapter 16: Financial Statements and Closing Entries for a CorporationPage 471:
Critical Thinking
Section 1:
Preparing an Income Statement
Section 2:
Preparing a Statement of Stockholders` Equity
Section 3:
Preparing a Balance Sheet
Section 4:
Recording Closing Entries for Income Statement Accounts
Section 5:
Preparing a Post-Closing Trial Balance
Page 508:
Explore Accounting
Page 509:
16-3 Application Problem
Page 509:
16-2 Application Problem
Page 509:
16-1 Application Problem
Page 510:
16-5 Application Problem
Page 510:
16-4 Application Problem
Page 511:
16-C Challenge Problem
Page 511:
16-M Mastery Problem
Page 512:
21st Century Skills
Page 513:
Analyzing Nike's Financial Statements
Chapter 17: Financial Statement AnalysisPage 515:
Critical ThinkingSection 1:
Vertical Analysis of an Income Statement
Section 2:
Vertical Analysis of a Balance Sheet
Section 3:
Horizontal Analysis
Section 4:
Analyzing Financial Statements Using Financial Ratios
Page 540:
Explore AccountingPage 541:
17-2 Application Problem
Page 541:
17-3 Application Problem
Page 541:
17-4 Application Problem
Page 541:
17-1 Application Problem
Page 542:
17-C Challenge ProblemPage 542:
17-M Mastery Problem
Page 543:
21st Century SkillsPage 544:
Auditing for Errors
Page 544:
Analyzing Nike's Financial Statements
Page 545:
Reinforcement Activity 2-Part BPage 546:
Reinforcement Activity 2-Part B
Page 516:
Ethics in ActionPage 520:
Financial LiteracyPage 521:
Work together 17-1
Page 521:
Audit your understanding
Page 521:
On your own 17-1
Chapter 18: Acquiring Capital for Growth and DevelopmentPage 551:
Critical Thinking
Section 1:
Short-Term Debt Financing
Section 2:
Long-Term Debt Financing
Section 3:
Capital Stock
Section 4:
Acquiring Additional Capital
Chapter 19: Accounting for Plant Assets, Depreciation, and Intangible AssetsPage 583:
Critical Thinking
Section 1:
Buying Plant Assets and Paying Property Taxes
Section 2:
Calculating Depreciation Expense
Section 3:
Journalizing Depreciation Expense
Section 4:
Disposing of Plant Assets
Section 5:
Declining-Balance Method of Depreciation
Section 6:
Buying Intangible Assets and Calculating Amortization Expense
Page 612:
Explore Accounting
Page 613:
19-3.1 Application Problem
Page 613:
19-3.2 Application Problem
Page 613:
19-1 Application Problem
Page 613:
19-2 Application Problem
Page 614:
19-4 Application Problem
Page 614:
19-5 Application Problem
Page 614:
91-6 Application Problem
Page 615:
19-C CHallenge Problem
Page 615:
19-M Mastery Problem
Page 616:
21st Century SkillsPage 617:
Auditing for Errors
Page 617:
Analyzing Nike's Financial Statements
Chapter 20: Accounting for InventoryPage 619:
Critical Thinking
Section 1:
Determining the Quantity of Merchandise Inventory
Section 2:
Determining the Cost of Merchandise Inventory
Section 3:
Estimating Inventory
Page 638:
Explore Accounting
Page 639:
20-1 Application Problem
Page 639:
20-3 Application Problem
Page 639:
20-2 Application Problem
Page 640:
20-C CHallenge Problem
Page 640:
20-M Mastery Problem
Page 641:
21st Century Skills
Page 642:
Analyzing Nike's Financial Statements
Page 645:
Reinforcement Activity 3-Part A
Chapter 21: Accounting for Accruals, Deferrals, and Reversing EntriesPage 647:
Critical Thinking
Section 1:
Accruals
Section 2:
Deferrals
Page 667:
Explore Accounting
Page 668:
21-2 Application Problem
Page 668:
21-1 Application Problem
Page 669:
21-2 Application Problem
Page 669:
21-M Mastery Problem
Page 670:
21-C Challenge Problem
Page 670:
21st Century Skills
Page 671:
Analyzing Nike's Financial Statements
Chapter 22: End-of-Fiscal-Period Work for a CorporationPage 673:
Critical Thinking
Section 1:
Preparing Adjusting Entries
Section 2:
Preparing an Income Statement, Statement of Stockholders` Equity, and Balance Sheet
Section 3:
Preparing a Statement of Cash Flows
Section 4:
Preparing Closing and Reversing Entries
Page 708:
Explore AccountingPage 709:
22-3 Application Problem
Page 709:
22-1 Application Problem
Page 709:
22-2 Application Problem
Page 710:
22-M Mastery Problem
Page 710:
22-4 Application Problem
Page 711:
22-M Mastery Problem
Page 712:
22-C CHallenge Problem
Page 712:
22-M Mastery Problem
Page 713:
21st Century Skills
Page 714:
Analyzing Nike's Financial Statements
Page 715:
Reinforcement Activity 3-Part B
Chapter 23: Accounting for PartnershipsPage 721:
Critical Thinking
Section 1:
Forming a Partnership
Section 2:
Distribution of Net Income and Owner's` Equity Statements
Section 3:
Dissolving a Partnership
Page 743:
Explore AccountingPage 744:
23-2.1 Application Problem
Page 744:
23-1 Application Problem
Page 745:
23-3 Application Problem
Page 745:
23-2.2 Application Problem
Page 746:
23-M Mastery Problem
Page 747:
23-C Challenge Problem
Page 747:
21st Century Skills
Page 748:
Auditing for Errors
Page 749:
Analyzing Nike's Financial Statements
Chapter 24: Recording International and Internet SalesPage 751:
Critical Thinking
Section 1:
Recording International Sales
Section 2:
Recording Internet Sales
Page 766:
Explore AccountingPage 767:
24-2 Application Problem
Page 767:
24-1 Application Problem
Page 768:
24-M Mastery Problem
Page 768:
24-C Challenge Problem
Page 769:
21st Century Skills
Page 769:
Analyzing Nike's Financial Statements
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