| Description |
1 online resource (308 pages) : illustrations. |
|
text file |
|
PDF |
| Series |
Open Textbook Library |
|
Open Textbook Library.
|
| Note |
Title from PDF. Description based on online version (viewed November 20, 2018). |
| Contents |
Chapter 1: Accounting Cycle for the Service Business, Cash Basis. Introducing accounts and balances ; Net income -- a critical amount ; The mechanics of the accounting process ; Financial statements ; Asset, liability and stockholders' equity accounts ; Account wrap-up ; The accounting equation ; Changes in stockholders' equity ; Wrap up -- Chapter 2: Accounting Cycle for the Service Business, Accrual Basis. Accrual basis of accounting ; Matching Principle ; Adjusting entries ; Adjusting entries -- deferrals ; Adjusting entries -- accruals -- Chapter 3: Accounting Cycle for a Merchandising Business. Introduction ; Merchandising income statement ; Basic merchandising transactions (perpetual inventory system) ; Transportation costs for merchandising transactions ; Basic merchandising transactions (periodic inventory system) ; Closing entries for merchandising accounts -- Chapter 4: Assets in More Detail. Inventory ; Cash ; Note receivable ; Uncollectible accounts ; Fixed and intangible assets ; Summary ; Gains and losses on the income statement ; Investments ; Investments in bonds -- Chapter 5: Liabilities in More Detail. Sales tax ; Payroll ; Notes Payable ; Bonds -- Chapter 6: Stockholders' Equity in More Detail. Accounting equation ; Corporations and stockholders' equity ; Issuing stock for cash ; Issuing stock for non-cash assets ; Treasury stock ; Cash dividends ; Stockholders' equity section of the balance sheet ; Stock splits ; Cash dividends calculations -- Chapter 7: Capstone Experiences. Financial statements ; Statement of cash flows ; Financial statement analysis ; Summary ; Accounting as a profession. |
| Note |
Principles of Financial Accounting is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. |
| Summary |
The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission. |
| Local Note |
Promoted: Local to Global Cooperative Open Textbook Library |
| Subject |
Accounting.
|
|
Bookkeeping.
|
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Accounting. (OCoLC)fst00795379
|
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Bookkeeping. (OCoLC)fst00836321
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| ISBN |
9781940771151 |
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1940771153 |
|
