Century 21 Accounting: General Journal

Authors

Claudia Bienias Gilbertson, CPA

Claudia B. Gilbertson, Certified Public Accountant, served as a highly effective high school instructor for 11 years and a community college instructor for 25 years. While retired from North Hennepin Community College, Ms. Gilbertson remains active in shaping today's educational processes as she serves as a respected and sought-after consultant for numerous online accounting learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.

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Mark W. Lehman

Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.

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Table of Contents

PART I: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP.
1. Starting a Proprietorship: Changes That Affect the Accounting Equation.
2. Analyzing Transactions into Debit and Credit Parts.
3. Journalizing Transactions.
4. Posting to a General Ledger.
5. Cash Control Systems.
RA 1 Part A: An Accounting Cycle for a Proprietorship: Journalizing and Posting Transactions.
6. Work Sheet and Adjusting Entries for a Service Business.
7. Financial Statements for a Proprietorship.
8. Recording Closing Entries and Preparing a Post-Closing Trial Balance for a Service Business.
RA1 Part B: An Accounting Cycle for a Proprietorship: End-of-Fiscal-Period Work.
Simulation: Red Carpet Events.
PART II: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION.
9. Accounting for Purchases and Cash Payments.
10. Accounting for Sales and Cash Receipts.
11. Transactions Journalized on a General Journal.
12. Preparing Payroll Records.
13. Accounting for Payroll and Payroll Taxes.
RA2 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions.
14. Accounting for Uncollectible Accounts Receivable.
15. Preparing Adjusting Entries and a Trial Balance.
16. Financial Statements and Closing Entries for a Corporation.
17. Financial Statement Analysis.
RA2 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work.
Simulation: Authentic Threads.
PART III: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGNAIZED AS A CORPORATION ADJUSTMENTS AND VALIDATION.
18. Acquiring Capital for Growth and Development.
19. Accounting for Plant Assets, Depreciation, and Intangible Assets.
20. Accounting for Inventory.
RA3 Part A: An Accounting Cycle for a Corporation: Journalizing and Posting Transactions.
21. Accounting for Accruals, Deferrals, and Reversing Entries.
22. End-of-Fiscal-Period Work for a Corporation.
RA3 Part B: An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work.
Simulation: Digital Diversions.
PART IV: ADDITIONAL ACCOUNTING PROCEDURES.
23. Accounting for Partnerships.
24. Recording International and Internet Sales.
Bonus Chapter 25. 21st Century Skills.
Appendix A: Accounting Concepts.
Appendix B: Analyzing Nike’s Financial Statements.
Appendix C: 21st Century Communication Skills for Accountants.
Appendix D: Answers to Audit Your Understanding.

English Glossary
Spanish Glossary
Features Index.

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Overview

Claudia Bienias Gilbertson, CPA

Mark W. Lehman