By Charles T. Horngren, Walter T. Harrison, Linda S. Bamber

ISBN-10: 0131435965

ISBN-13: 9780131435964

This e-book introduces readers to the entire key monetary and administration accounting ideas. It motivates newbies via familiarizing them with the accounting concerns dealing with businesses resembling goal, Nantucket Nectars, Teva, Oracle, and various businesses doing e-Business. clients can examine their figuring out of bankruptcy subject matters with “CyberCoach” and “Starter workout” positive aspects, “Working It Out” difficulties, and specified “Concept Links.” for people getting ready for a profession in accounting.

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Extra info for Accounting, 6th Edition, 1-26 (Charles T. Horngren Series in Accounting)

Example text

38,000 Equipment . . . . . . 21,000 Service revenue . . . . . 108,000 Interest expense . . . . 4,000 Supplies . . . . . . . . 7,000 Interest payable . . . . 1,000 Utilities expense . . . . 3,000 Land . . . . . . . . . 8,000 The capital balance of Matthew Vail, the owner, was $43,000 at December 31, 20X3. During 20X4, Vail withdrew $32,000 for personal use. Income statement, statement of owner's equity, balance sheet (Obj. 5, 6) 1. Net income $47,000 2. Matthew Vail, capital $58,000 3.

Others were business transactions and should be accounted for by the business. Entity concept, transaction analysis, accounting equation (Obj. 2, 3, 4) 2. a. Total assets $81,000 d. Net income $4,000 Feb. 4 Received $100,000 cash from former law partners. 5 Deposited $80,000 cash in a new business bank account titled Jerry Ford, Attorney. 6 Paid $300 cash for letterhead stationery for the new law office. 7 Purchased office furniture for the law office. Ford agreed to pay the account payable, $7,000, within 3 months.

Received investment from owner. Credit 30,000 Making a Journal Entry and Posting to the Ledger 30,000 PANEL B—Posting to the Ledger: Cash Gay Gillen, Capital 30,000 30,000 ٗ The Account, the Ledger, and the Journal ٗ Double-Entry Accounting ■ Flow of Accounting Data ٗ Details of Journals and Ledgers ٗ Expanding the Accounting The Flow of Accounting Data Exhibit 2-6 summarizes the flow of data through the accounting system. In the pages that follow, we account for six of Gay Gillen eTravel’s early transactions.

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Accounting, 6th Edition, 1-26 (Charles T. Horngren Series in Accounting) by Charles T. Horngren, Walter T. Harrison, Linda S. Bamber

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