Basics of Accounting & Information Processing
Subtitle: The Accounting Cycle
Publisher: bookboon.com
Published: 2013
Table of contents: title: Part 1: Welcome to the World of Accounting; title: 1. Accounting Information; title: 1.1 Accounting Defined; title: 1.2 Financial Accounting; title: 1.3 Managerial Accounting; title: 1.4 A Quality Information System; title: 1.5 Inherent Limitations; title: 2. The Accounting Profession and Careers; title: 2.1 Accounting and Professional Ethics; title: 3. The Fundamental Accounting Equation; title: 3.1 Assets; title: 3.2 Liabilities; title: 3.3 Owners’ Equity; title: 3.4 Balance Sheet; title: 4. How Transactions Impact the Accounting Equation; title: 4.1 Edelweiss Collects an Account Receivable; title: 4.2 Edelweiss Buys Equipment With Loan Proceeds; title: 4.3 Edelweiss Provides Services to a Costumer on Account; title: 4.4 Edelweiss Pays Expenses With Cash; title: 4.5 Generalizing About the Impact of Transactions; title: 4.6 Distinguishing Between Revenue and Income; title: 5. The Core Financial Statements; title: 5.1 Financial Statements; title: 5.2 Income Statement; title: 5.3 The Statement of Retained Earnings; title: 5.4 Balance Sheet; title: 5.5 Statement of Cash Flows; title: 5.6 Articulation; title: 5.7 Unlocking the Mystery of Articulation; title: Part 2: Information Processing; title: 6. Accounts, Debits, and Credits; title: 6.1 Accounts; title: 6.2 Debits and Credits; title: 6.3 The Fallacy of ”+/-“ Nomenclature; title: 6.4 The Debit/Credit Rules; title: 6.5 Assets/Expanses Dividends; title: 6.6 Liabilities/Revenues/Equity; title: 6.7 Analysis of Transactions and Events; title: 6.8 Determining an Account’s Balance; title: 6.9 A Common Misunderstanding About Credits; title: 7. The Journal; title: 7.1 Illustrating the Accounting Journal; title: 7.2 Special Journals; title: 7.3 Page Numbering; title: 7.4 But, What are the Account Balances?; title: 8. The General Ledger; title: 8.1 Posting; title: 8.2 To Review; title: 9. The Trial Balance; title: 9.1 Debits Equal Credits; title: 9.2 Financial Statements From the Trial Balance; title: 10. Computerized Processing Systems; title: 10.1 What do they Look Like; title: 11. T-accounts; title: 11.1 Comprehensive T-Accounting Illustration; title: 11.2 Chart of Account; title: 11.3 Control and Subsidiary Accounts