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Test Bank for Horngren’s Accounting 11th canadian Volume 1 by Miller-Nobles

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Product Details:

  • ISBN-10 ‏ : ‎ 0134735331
  • ISBN-13 ‏ : ‎ 978-0134735337
  • Author: Miller-Nobles

Horngren’s Accounting presents the core content of the accounting course in a fresh format designed to help today’s learner succeed. The often difficult and intimidating topics in introductory accounting courses are reinforced with a wide variety of exercises and problems allowing students to practice similar questions many times until the concepts are clear.

 

Table of Content:

  1. 1: Accounting and the Business Environment
  2. Introduction: Accounting and the Business Environment
  3. Accounting: The Language of Business
  4. Accountants
  5. Forms of Business Organizations
  6. Accounting Concepts
  7. The Accounting Equation
  8. Accounting for Business Transactions
  9. The Financial Statements
  10. Review
  11. Summary Problem
  12. Key Terms
  13. Self-Study Questions
  14. Assignment Material
  15. Starters
  16. Exercises
  17. Problems (Group A)
  18. Problems (Group B)
  19. Critical Thinking
  20. Serial Exercise
  21. Challenge Exercises
  22. Beyond the Numbers
  23. Ethical Issue
  24. Fraud Case
  25. Challenge Problems
  26. Decision Problems
  27. Financial Statement Cases
  28. IFRS Mini-Case
  29. 2: Recording Business Transactions
  30. Introduction: Recording Business Transactions
  31. The Accounting Cycle
  32. Chart of Accounts
  33. Double-Entry Accounting
  34. Source Documents—The Origin of Transactions
  35. Recording Transactions in the Journal
  36. Posting (Transferring Information) from the Journal to the Ledger
  37. Accounting for Business Transactions
  38. Transaction 3: Purchase of Office Supplies on Account
  39. Transaction 5: Earning of Service Revenue on Account
  40. Transaction 9: Payment on Account
  41. T-Account Balances
  42. Posting to the Three-Column Ledger
  43. The Trial Balance
  44. Review
  45. Summary Problem
  46. Key Terms
  47. Self-Study Questions
  48. Assignment Material
  49. Starters
  50. Exercises
  51. Problems (Group A)
  52. Problems (Group B)
  53. Critical Thinking
  54. Serial Exercise
  55. Practice Set
  56. Challenge Exercises
  57. Beyond the Numbers
  58. Ethical Issue
  59. Fraud Case
  60. Challenge Problems
  61. Decision Problems
  62. Financial Statement Cases
  63. Communication Activity
  64. 3: Measuring Business Income: The Adjusting Process
  65. Introduction: Measuring Business Income: The Adjusting Progcess
  66. Time Period Assumption
  67. Recognition Criteria for Revenues and Expenses
  68. Accrual-Basis Accounting versus Cash-Basis Accounting
  69. Adjusting the Accounts
  70. Prepaids and Accruals
  71. Prepaid Expenses
  72. Amortization
  73. Unearned Revenues
  74. Accrued Expenses
  75. Accrued Revenues
  76. Summary of the Adjusting Process
  77. The Adjusted Trial Balance
  78. Preparing the Financial Statements from the Adjusted Trial Balance
  79. Chapter 3 Appendix: Alternative Treatment of Accounting for Prepaid Expenses and Unearned Revenues
  80. Review
  81. Summary Problem
  82. Key Terms
  83. Self-Study Questions
  84. Assignment Material
  85. Starters
  86. Exercises
  87. Problems (Group A)
  88. Problems (Group B)
  89. Critical Thinking
  90. Serial Exercise
  91. Practice Set
  92. Challenge Exercises
  93. Beyond the Numbers
  94. Ethical Issue
  95. Fraud Case
  96. Challenge Problems
  97. Decision Problems
  98. Financial Statement Cases
  99. Communication Activity
  100. 4: Completing the Accounting Cycle
  101. Introduction: Completing the Accounting Cycle
  102. The Accounting Cycle
  103. The Worksheet
  104. Working Through the Accounting Cycle
  105. Preparing the Adjusted Trial Balance
  106. Preparing the Financial Statements
  107. Closing the Accounts
  108. Post-Closing Trial Balance
  109. Correcting Journal Entries
  110. Classifying Assets and Liabilities
  111. Assets
  112. Liabilities
  113. The Classified Balance Sheet
  114. Accounting Ratios
  115. Debt Ratio
  116. Interpreting Ratios
  117. Chapter 4 Appendix: Reversing Entries: An Optional Step
  118. Review
  119. Summary Problem
  120. Key Terms
  121. Self-Study Questions
  122. Assignment Material
  123. Starters
  124. Exercises
  125. Problems (Group A)
  126. Problems (Group B)
  127. Critical Thinking
  128. Serial Exercise Part 1
  129. Serial Exercise Part 2
  130. Practice Set
  131. Challenge Exercises
  132. Ethical Issue
  133. Challenge Problems
  134. Decision Problems
  135. Financial Statement Cases
  136. IFRS Mini-Case
  137. Team Project
  138. 5: Merchandising Operations
  139. Introduction: Merchandising Operations
  140. What Are Merchandising Operations?
  141. Inventory Systems: Perpetual and Periodic
  142. Accounting for Inventory Purchases in the Perpetual Inventory System
  143. Purchase Returns and Allowances
  144. Transportation Costs: Who Pays?
  145. Selling Inventory and Recording Cost of Goods Sold
  146. Sales Discounts and Sales Returns and Allowances
  147. Adjusting and Closing the Accounts of a Merchandising Business
  148. Summary of Merchandising Cost Flows
  149. Preparing a Merchandiser’s Financial Statements
  150. Income Statement Formats
  151. Two Ratios for Decision Making
  152. Inventory Turnover
  153. Chapter 5 Appendix A: Accounting for Merchandise in a Periodic Inventory System
  154. Cost of Goods Sold
  155. Adjusting and Closing the Accounts in a Periodic Inventory System
  156. Journalizing the Closing Entries in the Periodic Inventory System
  157. Preparing the Financial Statements of a Merchandiser
  158. Summary Problem for Appendix A
  159. Chapter 5 Appendix B: Comparing the Perpetual and Periodic Inventory Systems
  160. Review
  161. Summary Problem
  162. Key Terms
  163. Self-Study Questions
  164. Assignment Material
  165. Starters
  166. Exercises
  167. Problems (Group A)
  168. Problems (Group B)
  169. Critical Thinking
  170. Serial Exercise Part 1
  171. Serial Exercise Part 2
  172. Practice Set
  173. Beyond the Numbers
  174. Ethical Issue
  175. Fraud Case
  176. Challenge Problems
  177. Decision Problems
  178. Financial Statement Cases
  179. IFRS Mini-Case
  180. Team Project
  181. 6: Accounting for Merchandise Inventory
  182. Introduction: Accounting for Merchandise Inventory
  183. Inventory Costing Methods
  184. Inventory Costing in a Perpetual System
  185. First-in, First-out Method
  186. Moving-Weighted-Average-Cost Method
  187. Comparing FIFO and Moving-Weighted-Average Cost
  188. Inventory Costing in a Periodic System
  189. Other Inventory Issues
  190. Lower-of-Cost-and-Net-Realizable-Value Rule
  191. Ethical Issues
  192. Estimating Ending Inventory
  193. Review
  194. Summary Problem
  195. Key Terms
  196. Self-Study Questions
  197. Assignment Material
  198. Starters
  199. Exercises
  200. Problems (Group A)
  201. Problems (Group B)
  202. Critical Thinking
  203. Serial Exercise
  204. Practice Set
  205. Challenge Exercises
  206. Beyond the Numbers
  207. Ethical Issue
  208. Challenge Problems
  209. Decision Problem
  210. Financial Statement Case
  211. 7: Accounting Information Systems
  212. Introduction: Accounting Information Systems
  213. Effective Accounting Information Systems
  214. Components of a Computerized Accounting Information System
  215. How Accounting Systems Work
  216. Processing Transactions
  217. Enterprise Resource Planning
  218. Special Journals
  219. The Sales Journal
  220. The Cash Receipts Journal
  221. The Purchases Journal
  222. The Cash Payments Journal
  223. The Role of the General Journal
  224. QuickBooks
  225. Chapter 7 Appendix: Special Journals and Sales Taxes
  226. Review
  227. Summary Problem
  228. Key Terms
  229. Self-Study Questions
  230. Assignment Material
  231. Starters
  232. Exercises
  233. Problems (Group A)
  234. Problems (Group B)
  235. Critical Thinking
  236. Serial Exercise
  237. Practice Set
  238. Challenge Exercises
  239. Beyond the Numbers
  240. Ethical Issue
  241. Fraud Case
  242. Challenge Problems
  243. Decision Problems
  244. Communication Activity
  245. Team Project
  246. Comprehensive Problem 1 (Chapters 1–7)
  247. Comprehensive Problem 2 (Chapters 1–7)
  248. 8: Internal Control and Cash
  249. Introduction: Internal Control and Cash
  250. Internal Control
  251. The Components of Internal Control
  252. Internal Control Procedures
  253. Internal Controls for Ecommerce
  254. The Bank Account as a Control Device
  255. The Bank Reconciliation
  256. Preparing the Bank Reconciliation
  257. Journalizing Transactions from the Reconciliation
  258. How Owners and Managers Use the Bank Reconciliation
  259. Internal Control over Cash Receipts
  260. Cash Short and Over
  261. Internal Control over Cash Payments
  262. Internal Control over Petty Cash
  263. Ethics and Accounting
  264. Review
  265. Summary Problem
  266. Key Terms
  267. Self-Study Questions
  268. Assignment Material
  269. Starters
  270. Exercises
  271. Problems (Group A)
  272. Problems (Group B)
  273. Critical Thinking
  274. Serial Exercise
  275. Practice Set
  276. Challenge Exercises
  277. Beyond the Numbers
  278. Ethical Issue
  279. Fraud Case
  280. Challenge Problems
  281. Decision Problem
  282. Financial Statement Cases
  283. Communication Activity
  284. 9: Receivables
  285. Introduction: Receivables
  286. Receivables: An Introduction
  287. Accounting for Uncollectible Accounts
  288. Estimating Uncollectibles
  289. Writing Off Uncollectible Accounts
  290. Recovery of Accounts Previously Written Off
  291. The Direct Write-off Method
  292. Exercising Internal Control over Accounts Receivable
  293. Other Payment Methods
  294. Accounting for Notes Receivable
  295. Computing Simple Interest on a Note
  296. Recording Notes Receivable
  297. Accruing Interest Revenue
  298. Using Accounting Information for Decision Making
  299. Chapter 9 Appendix: Discounting (Selling) a Note Receivable
  300. Review
  301. Summary Problem
  302. Key Terms
  303. Self-Study Questions
  304. Assignment Material
  305. Starters
  306. Exercises
  307. Problems (Group A)
  308. Problems (Group B)
  309. Critical Thinking
  310. Serial Exercise
  311. Practice Set
  312. Challenge Exercises
  313. Beyond the Numbers
  314. Fraud Case
  315. Challenge Problems
  316. Decision Problems
  317. Financial Statement Cases
  318. IFRS Mini-Case
  319. 10: Property, Plant, and Equipment; and Goodwill and Intangible Assets
  320. Introduction: Property, Plant, and Equipment; and Goodwill and Intangible Assets
  321. Measuring the Cost of PPE
  322. Lump-Sum Purchase of Assets
  323. Betterments versus Repairs
  324. Ethical Issues
  325. Amortization
  326. Straight-Line Method
  327. Comparing Amortization Methods
  328. Other Issues in Accounting for PPE
  329. Disposing of PPE
  330. Selling PPE
  331. Exchanging PPE
  332. Accounting for Natural Resources
  333. Intangible Assets and Goodwill
  334. Review
  335. Summary Problem
  336. Key Terms
  337. Self-Study Questions
  338. Assignment Material
  339. Starters
  340. Exercises
  341. Problems (Group A)
  342. Problems (Group B)
  343. Critical Thinking
  344. Serial Exercise
  345. Challenge Exercise
  346. Beyond the Numbers
  347. Ethical Issue
  348. Fraud Case
  349. Challenge Problems
  350. Decision Problem
  351. Financial Statement Cases
  352. IFRS Mini-Case
  353. Communication Activity
  354. Appendix A: Chart of Accounts for Proprietorship
  355. Glossary
  356. Credits
  357. Acronyms for Volume 1

 

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