Test Bank for Accounting Principles, 9th Edition: Jerry J. Weygandt
Product details:
- ISBN-10 : 0470539119
- ISBN-13 : 978-0470539118
- Author: Jerry J. Weygandt
Accounting Principles, 9th Canadian Edition empowers students to succeed by providing a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective.
Table contents:
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Unit 1: What is Accounting
- Introduction: What Is Accounting
- Accounting Defined
- Users of Accounting Information
- Types of Businesses and Business Activities
- Ethics in Accounting
- Exercises: Unit 1
- Glossary Unit 1
-
Unit 2: Accounting Principles and Practices
- Introduction: Accounting Principles and Practices
- GAAP – Generally Accepted Accounting Principles
- Account Types
- The Basic Accounting Equation
- Financial Statements
- Accounting in the Headlines
- Glossary: Lesson 2
- Exercises: Unit 2
-
Unit 3: The Accounting Cycle
- Introduction: The Accounting Cycle
- The Accounting Cycle
- Accounts, Journals, Ledgers, and Trial Balance
- General Rules for Debits and Credits
- Journal Entries
- Posting to the General Ledger
- Preparing a Trial Balance
- Glossary: Lesson 3
- Debit and Credit Review
- Exercises: Unit 3
-
Unit 4: Completion of the Accounting Cycle
- The Accrual Basis and Cash Basis of Accounting
- Classes and Types of Adjusting Entries
- Adjusting for Accrued Items
- Adjusting for Deferred Items
- Preparing an Adjusted Trial Balance
- Preparing Financial Statements
- Closing Entries
- Accounting in the Headlines
- Glossary: Completing the Accounting Cycle
- Exercises: Unit 4
-
Unit 5: Accounting For a Merchandising Enterprise
- Merchandising Business
- Merchandise Inventory
- Buyer Entries under Perpetual Method
- Seller Entries under Perpetual Inventory Method
- Buyer Entries under Periodic Inventory System
- Seller Entries under Periodic Inventory Method
- Glossary: Accounting for a Merchandising Enterprise
- Exercises: Unit 5
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Unit 6: Financial Reporting for a Merchandising Enterprise
- Adjusting Entries for a Merchandising Company
- Merchandising Financial Statements
- Journalizing Closing Entries for a Merchandising Enterprise
- Impacts of Inventory Errors on Financial Statements
- Accounting in the Headlines
- Exercises: Unit 6
-
Unit 7: Inventory Valuation Methods
- Merchandise Inventory
- Inventory Methods for Ending Inventory and Cost of Goods Sold
- Methods Under a Periodic Inventory System
- Effects of Choosing Different Inventory Methods
- Lower of Cost or Market Rule
- Internal Control Issues and Procedures for Inventory
- Exercises: Unit 7
-
Unit 8: Accounting Information Systems
- Principles of Accounting Systems
- Special Journals
- Subsidiary Ledgers and Control Accounts
- Internal Control and Accounting System Design
- Accounting in the Headlines
- Exercises: Unit 8
-
Unit 9: Cash
- Internal Control Structure
- Cash and Internal Control
- Preparing a Bank Reconciliation
- Petty Cash
- Accounting in the Headlines
- Exercises: Unit 9
-
Unit 10: Receivables
- Receivables
- Subsidiary Ledgers and Control Accounts
- Direct Write-Off and Allowance Methods
- Estimating Bad Debts
- Accounting for Credit Card Sales
- Accounting for Notes Receivable
- Exercises: Unit 10
-
Unit 11: Plant Assets and Intangible Assets
- Long Term Assets
- Entries for Cash and Lump-Sum Purchases of Property, Plant and Equipment
- Methods for Computing Depreciation
- Computing Book value
- Asset Disposal
- Journalize Entries for Trade-In of Similar Assets
- Natural Resources and Depletion
- Journalizing Adjusting Entries for Depletion
- Intangible Assets
- Exercises: Unit 11
-
Unit 12: Current Liabilities and Payroll
- Accounting for Current Liabilities
- Entries Related to Notes Payable
- Accounting for Contingent Liabilities
- Recording Transactions Related to Product Warranties
- Payroll Accounting Defined
- Payroll Accounting Entries
- Exercises: Unit 12
-
Unit 13: Forms of Business Organizations
- Sole Proprietorships and Partnerships
- Journal Entries for Partnerships
- Changes to the Partners
- Corporations
- Common and Preferred Stock
- Journal Entries to Issue Stock
- Treasury Stock
- The Stockholder’s Equity Section of the Balance Sheet
- Exercises: Unit 13
-
Unit 14: Stockholders’ Equity, Earnings and Dividends
- Retained Earnings: Entries and Statements
- Entries for Cash Dividends
- Stock Dividends and Splits
- Items Reported on a Corporate Income Statement
- Exercises: Unit 14
-
Unit 15: Long-Term Liabilities and Investment in Bonds
- Long-Term Financing
- Recording Entries for Bonds
- Redeeming Bonds Payable
- Capital Leases and Operating Leases
- Accounting for Investment in Bonds
- Exercises: Unit 15
-
Unit 16: Investment in Stocks
- Investment of Stocks in Other Corporations
- Cost Method
- Equity Method
- Consolidated Financial Statements
- Exercises: Unit 16
-
Unit 17: Statement of Cash Flows
- The Statement of Cash Flows
- Direct and Indirect Methods for Preparing a Statement of Cash Flows
- Cash Flows From Investing and Financing
- Preparing a Statement of Cash Flow
- Accounting in the Headlines
- Exercises: Unit 17
-
Unit 18: Financial Statement Analysis
- Analyzing Comparative Financial Statements
- Calculating Trend Percentages
- Common-Size Financial Statements
- Calculate Ratios That Analyze a Company’s Short-Term Debt-Paying Ability
- Ratios That Analyze a Company’s Long-Term Debt Paying Ability
- Ratios That Analyze a Company’s Earnings Performance
- Ratio Summary
- Exercises: Unit 18
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Appendix: Partnerships
- Sole Proprietorships and Partnerships
- Journal Entries for Partnerships
- Changes to the Partners
- Exercises: Appendix B (revise questions)
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