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A Vocale introduction Doing your Best Vocale Work Pitch rate and articulation Reading Aloud Unit 1 Evaluation What good conversation is and how to create it Keep the conversation Rolling Conversation at work Giving and Receiving Informamiton Conversation at work maintaining good Human relation The way you Listen Basic Listening Technique Advanced Listening Techniques Listening Beyond words

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Skills: an introduction A point of departure : self Awareness Listening Goal setting Providing feedback Appraising performance Disciplining Delegating Using oral persuasion Politicking Running a group meeting Resolving conflicts Integration References

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Introduction Instruction transaction preparring the balance preparing the adjusting Entries Completing the accounting cycle Generale journale General Ledger Incone Statement Statement of Owener s Enquity Balaence shee Poste cllosing Trial Balence Worksheet Computerized pratice set instruction

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PART ONE THE ACCOUNTING MODEL CHAPTER I What Is Accounting? Contents WHY STUDY ACCOUNTING? ACCOUNTING AND DECISION MAKING Xviii Definition of Accounting Who Uses Accounting Reports? External Users 6/ Internal Users 7 The Development of Accounting Practices History of Accounting The Major Accounting Bodies WHAT ACCOUNTANTS DO Public Accounting American Institute of Certified Public Aceountants (AICPA) 10 / Financial Accounting Standards Board (FASB) 10 / Governmental Accounting Standards Board (GASB) 11 / Other Private-Sector Groups Influencing Accounting Practice 11 / Securities and Exchange Commission (SEC) 11 Generally Accepted Accounting Principles (GAAP) Auditing 13 / Tax Services 13 / Management Advisory Services 13 Private Accounting Management Accounting 14 / Cost Accounting 14 / Internal Auditing 14 Government Accounting BUILDING THE ACCOUNTING MODEL The Entity Concept Types of Business Organization The Accounting Equation Assets 16 / Equities: Liabilities and Owner's Equity 17 / Equating Assets and Equities 17 / The Balance Sheet 18 / Classified Financial Statements 19 DEVELOPING THE ACCOUNTING SYSTEM Objective Evidence: The Business Document Transactions of the Executive Realty Company Analysis of Transactions: Effect on the Accounting Equation THE ACCOUNTING EQUATION AND THE FINANCIAL STATEMENTS CHAPTER 2 Gathering and Recording Business Transaction Information Overview of a Simple Accounting System Accumulating Transaction Data: The Account What Is an AcCount? 50 / The T Account 50 / Debits and Credits 51 / Analyzing Transactions: An Illustration of the Rules of Debit and Credit 52 / The Formal Ledger Account 55 Recording Transactions Transactions for Executive Realty 5g The Trial Balance 62 Recording Changes in Owner's Equity Proprietor 67 / Expanded Rules for Debits and Credits The Accounting Cycle CHAPTER 3 The Journal 56 / Illustration of Journalizing 57 / Posting 58 / Joumalizing and Posting the Revenues 63/ Expenses 64 / Net Ineome and the Income Statement 66 / Withdrawals by The Framework of the Accounting Model Accounts Commonly Used in Business Asset Accounts 98 / Liabilit Accounts 99 / Owner's Equity AcCounts Selecting a Chart of Accounts (Step 1) Analyzing and Journalizing Transactions (Step 2) Posting to the General Ledger (Step 3) Preparing a Trial Balance (Step 4) Preparing Adjustments (Step 5) Introduction to Adjusting Entries 112 / The Adjusted Trial Balance 113 Preparing Financial Statements (Step 6) Review of the Accounting Cycle CHAPTER 4 End-of-Period Adjusting Entries Cash Versus Accrual Accounting The Purpose of Adjusting Entries Adjusting Entries for Speedy Delivery Service Accruals The Income Statement 113 / The Statement of Owner's Equity 115 / The Balance Sheet 115 Statement of Owner's Equity in Following Periods INTERRELATIONSHIPS OF THE FINANCIAL STATEMENTS Cash Basis of Accounting l52 / Accrual Basis of Accounting 152 / Comparison of Cash and Accrual Bases of Accounting 152 Deferrals Contents Apportioning Recorded Costs 155 / Apportioning Recorded Revenue 161 Summary of Adjusting Entries Application of the Materiality Concept to Adjustments The Accounting Cycle Accrued Revenues 162 / Accrued Expenses 164 / Summary of Deferrals and Accruals 165 Alternative Accounting for Deferrals Alternative Recording and Adjustment of Prepaid Insurance 166 / Alternative Recording and Adjustment of Unearned Rent 168 Contents Completlon of the Accounting Cyele lieview of the Accoundg Cycle llusrtion of the Accoundng Cycle-The Specdy Delivery Service (Continued) The Work Sheet Overview of he Work Sheet 204/ Five Work Sheet Preparation Steps for Speedy Delivery Service I'epaon of Fnunclal Satements from the Work Sheet (Following acetale insert) Iiecording Adjusting Entries Closng the Revenue, Expense, and Owner's Drawing AccOunts Tour Steps in Preparng Closing Entries Directly from the Work Sheet 210 / Recording Closir Entries Directly rom the Work Sheet 211 / The General Ledger after Closing 213 The Postelosing 'Trial Balance Collection and Puyment of Accruals Paying uhe Acerucd Wages Payable 221 Reversing Enries Which Aljusting Entries May Be Reversed 224 / Guideline for Reversal 225 ppendir 5A The Accounting Cycle for a Corporalion Original Investment by Stockholders Declaration and Payment of Dividends Income Tax Expense Adjustment Closing Entries for a Corporation Dillerences in End-of-Period Work Sheet and Financial Statements Income Statement 230 / Statement of Retained Earnings 230 / Balance Sheet 231 CHAPTER 6 Accounting for a Merchandising Business Income Caleulation for a Merchandising Business Net Sales Revenue The Sales Account 267 / The Sales Returns and Allowances Account 267 / The Sales Discounts Account 268 / Caleulating Net Sales Revenue 269 Merchandise Inventory Systems Cost of Goods Sold Accouns: Periodic Inventory System The Purchases Account 271 / The Transportation In Account 271 / The Purchases Retur and Allowances Account 272 / The Purchases Discounts Account 272 / The Net Cost of Purchases 273 / The Merchandise Inventory Account 273 / Caleulating Cost of Goods Sold 274 Gross Margin on Sales A Review of the Merchandise Accounts Reporting Net Income Multiple-Step Inconne Statement Operating Expenses 278 / Net Operating Margin 278 / Other Revenue and Other Expenses 280 Single-Step Income Statement Work Sheet for a Merchandising Business Inventory Changes Treated as Closing Entries 281 / Trial Balance and Adjustnent Columns 284 / Adjusted Trial Balance Columns 284 / Income Statement Columns 284 Balance Sheet Columns 284 Statements Prepared from the Work Sheet Closing Entries Management ControlThe Exception Principle Purchases Discounts Lost Method Trade Discounts Sales Taxes Payable Appendix 6A Inventory Changes Treated as Adjusting Entries Merchandise Inventories on the Work Sheet Inventory Changes Treated as Adjusting Entries PART TWO ACCOUNTING SYSTEMS CHAPTER 7 Special Journals and Accounting Systems Purchase and Sales Transactions Purchase of Merchandise 317 / Sale of Merchandise 320 EXPANSION OF A SIMPLE MANUAL SYSTEM The General Ledger and Subsidiary Ledgers Accounts Receivable Subsidiary Ledger 322 / Accounts Payable Subsidiary Ledger 322/ Controlling Accounts 322 / Posting to Subsidiary Ledgers 323 Special Journals Sales Journal 323 / Purchases Journal 327 / Cash Receipts Journal JOurnal 331 / Result of Posting 335 / Advantages of Special Journals Keceipts and Payments Journal 337 / Other Special Journals 338 Entries in the General Journal Unusual Current Transactions 338 / Correcting Entries 338 / Adjusting and Closing Entries 338 Direct Posting from Business Documents to Subsidiary Ledgers Appendix 7A Use of Computers in Accounting Functional Parts of a Computerized Accounting System Gross Pay The Basic Computerized Accounting System Functioning of a Computerized Accounting System MANAGERIAL INFORMATION WITH PERSONAL COMPUTING Electronic Spreadsheet Software Cash Forecast 346 Generation of Graphs for Accounting Information Benefits of Computerization in Accounting CHAPTER 8 Payroll System Employee Payroll Deductions Employer Payroll Taxes Social Security Taxes: Federal Insurance Contributions Act (FICA) 381 / Federal Income Tax Withholding 381 / Other Tax Deductions 383 / Voluntary Deductions Social Security Taxes (FICA) 384 / Federal Unemployment Insurance Tax 384 / State Unemploymnent Compensation Tax 384 Ilustration Wage Bases and Tax Rates Recording the Payroll Contents Recording the Employer's Payroll Tax Expense 327 / Cash Payments 337 / Combined Cash INOOME MEASUREMENT Classiatio d Trde Heeeables olleetible Aeouts: The Allowane Method ad lxd Eapeae 62/ econting e fad Debts Ajustment 463 WritingR On Laliete Ants 465/ Estiating te AoLHt of lal Eebts Expense 65 halaee heet ase ral-Life Exaple 470 / Writing O Uncollectible Aeeount Allowae Meto 470 / ecosery of lad Lebta Allowanee Method 471 Write-off in Diseosery Period. The Direct Write-om Method Comparison of the Allowance and Direct Write-Off Methods Valuation AccOunts for Returms and Allosances and Cash DiscOunts Credit Card Sales Opposite Balances in Accounts Receivable and AGeounts Payable Internal Control: AccOunts Receivable CHAPTER 11 Short-Term Financing The Short-Term Financing Climate Description of Promissory Notes Maturity Dates of Notes SIMPLE INTEREST Definition and Calculation of Simple Interest Number of Days at Interest Annual Percentage Rate (APR) or Annual Effective lnterest NOTES PAYABLE Recording Procedures Involving Notes Payable Issuance of Notes for Property Plant, and Equipment 506 / Issuance of Notes for Merchandise 507 / ssuance of Notes in Settlement of Open Accounts 507 Lssuance of Notes to Borrow from Banks 508 End-of-Period Adjusting Entries for Interest on Notes Pavable NOTES RECEIVABLE Recording Procedures Involving Notes Receivable Receipt of a Note for a Sale 513 / Receipt of a Note in Settlement of an Open Account 514 Dishonor of a Note Receivable by the Maker End-of-Period Adjusting Entries for Interest on Notes Receivable Discounting Customers Notes Receivable Determnining the Cash Proceeds 516/ Recoding the Proceeds 517I Presentation on the 518 / PaVTnent of a Discounted Balance Sheet 317 / Elimination of Contingent Liability Note 518 / Nonpayment of a Discounted Note 518 Internal Control: Notes Receivable CHAPTER 12 Inventories and Cost of Goods Sold Definition and Valuation Basis for Inventory Inventory Systems Assigning Inventory Cost Periodic Inventory Systemn 543 / Perpetual Inventory System 547 Periodic and Perpetual Systems Compared Cost Flow Assumptions Compared LIFO: Additional Considerations Comiets Lower of Cost or Market (LCM) Inventory Estimation Methods Inventory Errors Internal Control over Inventory Gross Margin Method 555 / Retail Method 556 / Evaluation of Estimating Procedures 557 Consistency in the Application of Inventory Valuation Procedures

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Starting a Business and the Balance Sheet . Profitability and the Income Statement. Recording Changes in Financial Position The General Journal and the General Ledger. Adjustments and the Ten-Column Worksheet. Correcting and Closing Entries. The Sales Journal and the accounts Receivable Subsidiary Ledger The Purchases Journal and the Accounts Payable Subsidiary Ledger The Cash Receipts, Cash Payments, and Combined Cash Journals. The Checking Account and Cash Funds Worksheets, Financial Statements, and Closing Entries for a Merchandising Business Payroll: Employee Deductions Payroll: Employer Taxes and other Obligations Internal Control and the Voucher System of Accounting

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PART ONE : THE FRAMEWORK: HOW ECONOMIC DECISIONS ARE MADE Introduction to economics Scarcity and choice An overview of the market economy PART TWO: MICROECONOMIC CONCEPTS Demand supply and market equilibrium Behind the demand curve utility and elasticity Behind the supply curve cost and production The market in operation pure comprtion Imperfect competition and market power Resource markets and the distributon of income Externalites and public goods market failure The economic role of government PART THREE. MACROECONOMIC CONCEPTS Macroeconomic goals and their measurement Aggregate demand and supply determinng the leves of prices,output and employment Fiscal policy Money What it is Money the baking systeme and monetry policy Growth Current macroeconomic policy issues PART FOUR SPECIAL TOPICS IN ECONOMICS Trade whith other countries the international dimension Comprative economie system The pratical economit using your economics

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Consumer and Demand Analysis Marketing Research , Channel of Distribution Product Policy Advertising Selling and Sealesforce Pricing Marketing Strategy

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LOTUS 1-2-3 TUTORIAL PREPROGRAMMED PROBLEM INSTRUCTIONS MODEL-BUILDING PROBLEM INSTRUCTIONS PREPROGRAMMED PROBLEMS MODEL-BUILDING PROBLEMS

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LOTUS 1-2-3 TUTORIAL PREPROGRAMMED PROBLEM INSTRUCTIONS MODEL-BUILDING PROBLEM INSTRUCTIONS PREPROGRAMMED PROBLEMS MODEL-BUILDING PROBLEMS

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Starting Lotus 1-2-3 The 1-2-3 Spreadsheet Window The keyboard Moving around the Spreadsheet Entering Data into the spreadsheet Selecting From Command Menu Saving and Retrieving your work Print Your Spreadsheet Ending a 1-2-3 Session User Application problems The programmer Tutorial A simple Income Statement Create the electronic Income Statement Analyse your solution A quarterly Income Statement Expand the little Income Statement Dress and protect your spreadsheet Print your spreadsheet Graph your Spreadsheet Programmer application Problems The IBM PC computer Lotus 1-2-3 Reference Textbook Problem Correlation

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Personal money managment and planing Organizing Budgeting Insurence Saving, Banking, and bonds Consumer credit, consumer awareness Food, clothing, and personal health care Housing, furnushings, and real estate Transportation Basic investing Income taxes Retirement Eestate planning Chapter exercises

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PLANNING, ORGANIZING, CONTROLLING. Personal Money Management and Planning. Organizing.Budgeting.: HEDGING AGAINST FINANCIAL LOSSES. Insurance. SAVING AND BORROWING. Saving, Banking, and Bonds. Consumer Credit, Consumer Awareness. CONSUMPTION Food, Clothing, and Personal Health Care. Housing, Furnishings, and Real Estate. Transportation. INVESTING AND TAXES Basic Investing. Income Taxes. THE POSTWORKING YEARS Retirement. Estate Planning. Exercises.

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PLANNING, ORGANIZING, CONTROLLING. Personal Money Management and Planning. Organizing.Budgeting. HEDGING AGAINST FINANCIAL LOSSES. Insurance. SAVING AND BORROWING. Saving, Banking, and Bonds. Consumer Credit, Consumer Awareness. CONSUMPTION Food, Clothing, and Personal Health Care. Housing, Furnishings, and Real Estate. Transportation. INVESTING AND TAXES Basic Investing. Income Taxes. THE POSTWORKING YEARS Retirement. Estate Planning. Exercises.