Accounting (9th Edition) by Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne

By Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

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With its tried-and-true framework and revered writer workforce, Horngren/Harrison/Oliver's Accounting—when mixed with MyAccountingLab—is the depended on selection for teachers and scholars of ideas of Accounting.

Accounting and the enterprise setting;
Recording company Transactions;
The Adjusting procedure;
Completing the Accounting Cycle;
Merchandising Operations;
Merchandise stock;
Internal regulate and funds;
Receivables;
Plant resources and Intangibles;
Current Liabilities and Payroll;
Long-Term Liabillities, Bonds Payable, and type of Liabilities at the stability Sheet;
Corporations, Paid-In Capital, and the stability Sheet;
Corporations: results on Retained gains and the source of revenue assertion;
Statement of money Flows;
Financial assertion research;
Statement of money Flows;
Financial assertion research;
Introduction to administration Accounting;
Job Order and procedure Costing;
Activity-Based Costing and different Cost-Management instruments;
Cost-Volume-Profit research;
Short-Term enterprise judgements;
Capital funding judgements and the Time price of cash;
The grasp price range and accountability Accounting;
Flexible Budgets and traditional expenses;
Performance assessment and the Balanced Scorecard marketplace:

For an individual attracted to studying the rules of accounting.

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Additional resources for Accounting (9th Edition)

Sample text

Pays cash expenses for office rent, $400, and utilities, $100. h. Returns office supplies of $150 from transaction b. i. Smith withdrew cash of $1,200. Requirements 1. Analyze the preceding transactions in terms of their effects on the accounting equation of Campus Apartment Locators. Use Exhibit 1-6 as a guide, but show balances only after the last transaction. 2. Prepare the income statement, statement of owner’s equity, and balance sheet of the business after recording the transactions. Use Exhibit 1-7 as a guide.

Bal 0 Transaction 0 500 500 20,000 30,000 + 5,500 0 500 500 20,000 Service revenue 35,500 + 3,000 + 3,000 Service revenue Bal 15,500 6. – 600 6. – 1,100 – 1,100 Rent expense, office 6. – 1,200 – 1,200 Salary expense 6. – 400 – 400 Bal 12,200 7. – 300 Bal 11,900 3,000 500 500 20,000 38,500 – 600 = 3,000 500 20,000 Rent expense, computer 500 Utilities expense 35,200 – 300 3,000 500 20,000 200 35,200 20,000 200 35,200 35,200 8. Not a transaction of the business 9. + 1,000 – 1,000 Bal 12,900 2,000 500 10.

Why? Because Smart Touch exchanged one asset (Cash) for another (Accounts receivable). 17 18 Chapter 1 Transaction 10: Sale of Land The business sells some land owned by the e-learning agency. The sale price of $9,000 is equal to the cost of the land, so Smart Touch didn’t gain or lose anything extra from the land sale. The business receives $9,000 cash, and the effect on the accounting equation follows: LIABILITIES + OWNER’S EQUITY ASSETS Accounts Office Cash + receivable + supplies + Land Bal 12,900 (10) +9,000 Bal 21,900 2,000 500 20,000 2,000 500 11,000 Bright, capital Accounts payable + = 200 35,200 200 35,200 –9,000 35,400 35,400 Transaction 11: Owner Drawing of Cash Sheena Bright withdraws $2,000 cash from the business.

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