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PART 1-VALUE CONCEPTS AND ANALYSIS THE NATURE OF REAL ESTATE AND ITS VALUE Why Study Real Estate? The Nature of Real Estate Real Es tate Value Concepts Factors Affecting Value BASIC VALUE CONCEPTS I-PRESENT VALUE Factors Affecting the Value of Cash Streams Values of a Single Sum Streams of Bernefits Appendix to Chapter 2 BASIC VALUE CONCEPTS IICAPITALIZATION Real Esta te Income Streams Capitalization Rates Decision Rules INTRODUCTION TO VALUE ESTIMATES Appraisal Value Principles of Appraisal MARKET COMPARISON AND COST APPRAISING Market Comparison Approach Cost Approach 6 INCOME APPRAISAL Structure and Data Requirements Land Residual Technique Building Residual Technique Property Residual Technique Summary of Income Appraisal Techniques Chapter Six Summary 7 TAX CONSIDERATIONS General Tax Structure Tax Considerations at Acquisition Tax Rules Relating to Operations Tax Effects of Disposals Miscellaneous Concept 8 REAL ESTATE INVESTMENT Investment Characteristics Investment Process Real Estate Investment Analysis The Role of Leverage Appendix to Chapter 8 CAPITAL ASSET PRICING AND RISK ANALYSIS The Nature of Risk PART 2-FACTORS AFFECTING VALUE Capital Asset Pricing Investment Market Considerations Portfolio Considerations REAL ESTATE MARKETS Real Estate Market Structure A Model of the Overall Market Market Dynamics-Submarket Analysis The Housing Cycle PHYSICAL AND LOCATIONAL CHARACTERISTICS Land Location and Description Location and Value Physical Factors Affecting Value LEGAL FACTORS AFFECTING VALUE I- OWNERSHIP INTERESTS Property Rights Ownership Interes ts in Real Property Acquiring Title to Real Property LEGAL FACTORS AFFECTING VALUE II-LESS- THAN-FREEHOLD INTERESTS Lease Interests Other Miscellaneous Interests Private Limitations on Use Public Limitations on Use 15 REAL ESTATE FINANCE I-INSTRUMENTS 14 LEGAL FACTORS AFFECTING VALUE III-PUBLIC AND PRIVATE LIMITATIONS ON USE Types of Funds Mortgage Loans Other Financing Forms REAL ESTATE FINANCE II-SOURCES OF FUNDS The Flow of Funds PART 3-SPECIAL TOPICS Private Primary Market Institutions Government Participation in the Primary Market Secondary Market Activi ties REAL ESTATE FINANCE III-EFFECT OF FINANCING ON VALUE Effective Use of Lease Financing Forms Etfects of Financing on Value: A Case Study LAND INVESTMENT AND DEVELOPMENT Land Investment The Process of Land Investment and Development REAL ESTATE MARKETING INDEX Brokerage Real Es tate Contracts Sale Transactions Effect of Brokerage on Value HOMEOWNERSHIP Pros and Cons of Homeownership Financial Analysis of Homeownership Technical Considerations Social Considerations APPENDIX ONE-COMPOUND INTEREST TABLES APPENDIX TWO-REFERENCES APPENDIX THREEGLOSSARY OF TERMS AND SYMBOLS

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LES ORIENTATIONS ET LES LIGNES DIRECTRICES DU NOUVEAU PLAN COMPTABLE GÉNERAL. Les particularités de la Quatrième Directive européenne en matière d'établissement des comptes. Établissement des schémas de bilan et de profits et pertes. Observations générales. Structure des schémas. Modes d'évaluation. Règles générales. Méthodes d'évaluation des actifs. Contenu de l'annexe. Plan Comptable. Les principes généraux du Nouveau plan comptable général. Exposé des principes généraux. Commentaires de ces principes. Principes d'organisation et aspects formels. Règles d'évaluation des éléments actifs et passifs. Evaluation des éléments autres que les stocks et en-Cours. Biens. Comptabilisation des biens à leur date d'entrée. Evaluation des biens à I ‘inventaire. Comptabilisation à la date d’arrêté des comptes. Evaluation stocks et en-cours (coûts d'entrée). Comptabilisation à la date d’arrêté des comptes Evaluation à l’inventaire. Cas particulier de l’évaluation des éléments actifs et passifs dont la valeur dépend des fluctuations de monnaies étrangères. Autres méthodes d'évaluation. Détermination du résultat ; documents de synthèse. Détermination du Mode de Résultat. Établissement des documents de synthèse. ÉTUDE COMPARÉE DU PLAN COMPTABLE GÉNÉRAL 1957 ET DU NOUVEAU PLAN COMPTABLE GÉNÉRAL. Classification des opérations ; plan de comptes, codification dans la nouvelle Version du Plan comptable général. Classification des opérations. Répartition des opérations dans les classes de comptes. Etablissement des documents de synthèse. Plan de comptes. Codification. Critères de classement des opérations. Structure des comptes. Etude comparée des comptes. Comptes de capitaux. Comptes d'immobilisations. Comptes de stocks et d’en-cours. Comptes de tiers et comptes financiers. Comptes de charges ; comptes de produits. Comptes spéciaux. Étude comparée des documents de synthèse. Résultat. ÉTUDE DES INNOVATIONS TECHNIOUES. APPLICATION. Système d'organisation comptable A, B, C. Charges et produits. Principe. Classification des charges.et des produits et calcul du résultat. Détermination du résultat. Détermination globale du résultat net. Détermination par étapes. Détermination analytique (système de base B). Charges et produits sur exercices antérieurs. Principe. Conséquences au niveau des enregistrements. Conséquences au niveau de la détermination du résultat. T.V.A. Vue d'ensemble - Application. Achats Ventes. La liaison achats-stocks. Principes. Frais accessoires d'achat. Transports portés sur factures de ventes. Schéma récapitulatif. Réductions commerciales. Créances ; dettes ; effets. Analyse en fonction des échéances. Effets à payer ; effets à recevoir. Charges à payer ; produits recevoir. Comptes de régularisation. Charges à répartir sur plusieurs exercices. Constatées d'avance ; produits constatés d'avance. Charges Comparaison ; applications. Capital, réserves, situation nette. crit non appelé (compte Actionnaires, capital sous109). Écarts de réévaluation. Report à nouveau. Résultat net de I ‘exercice. Situation nette. Titres acquis par l'entreprise. Versements restant à effectuer sur titres non libérés. Classification des titres. Evaluation des titres. Cession detitres. Imobilisations en cours.Frais d'etablissement, Compte 201 du N.P.C, Frais de recherche et de développement; compte 203 Des d'émission emprunts. Des Frais d'acquisition immobilisations. Prìmes de remboursement des obligations. Production immobilisée transfert de charges.Travaux faits par l'entreprise : compte Production immobilisée. Transfert de charges. Amortissements dérogatoires. Modalités. Plus-values réinvesties. Cessions d'éléments d'actif. Exemples d'enregistrements comptables. Cas particulier : cession de valeurs mobilières de placement Provisions. Principe. Provisions réglementées. Provisions pour risques et charges. Comptabilité des provisions pour dépréciation des Comptes clients. Provisions pour dépréciation. Problème posé par les frais accessoires d'achat payés. Frais à des tiers. Accessoires d'achat. Particulier des frais accessoires d'achat dans le système Cas Résultat de Frais accessoires d'achat et (système C). Compte. Variations de stocks et résultats. Exemple d'application. Vue d'ensemble. Inventaire permanent en comptabilité générale. Exemple d'application. Emballages. Principe. Classification des emballages ; comptes utilisés. Exemple d'application. Subventions d'investissement. Crédit-bail. Principes.

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General information Hand Tool-Processes Wood Machining Power-Tool-processing Wood-Finishing Upholstery Construction Woods Technology Experiemental Research Project Activities

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Metalworking Benchmetal Sheetmetal Art metal and jewerly Metal Finishing Forging Casting Machining Heat treating and Materials Testing Fastening Methods Metals Manufacturing metal products Projects

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REUSSIR : qu’est-ce que cela signifie ? ARDEUR A LA TACHE. AUTHENTICITE, BONNE HUMEUR BON SENS, CALME, COLLABORATION. COMPETENCE ET PERFECTIONNEMENT PROFESSIONNELS COMPREHENSION, CONCENTRATION, CONFIANCE EN SOI CONNAISSANCE D’AUTRUI.CONNAISSANCE DE SOI CONTROLE ET RECTIFICATION.CREATIVITE. CULTURE. DECISION. COMMENT S’Y PRENDRE AVEC LES GENTS DIFFICILES ? DISPONIBILITE.ECOUTER. ECRIRE. EFFORT. ENTHOUSIASME ENTRETIEN INDUVIDUEL. EQUILIBRE PERSONNEL FERMETE A L’EGARD D’AUTRI COMMENT ACQUERIR DE BONNES HABITUDES INFORMATION. INITIATIVE. INTERET POUR AUTRUI COMMENT LIRE.LOYAUTE. MEDITATION MEMOIRE. SE FIXER D’OBJECTIFS. OBJECTIVITE AVOIR DE L’ORDRE. PARLER AVEC EFFICACITE PERSEVERENCE. PERSUASION. PLANIFICATION PONCTUALITE. PREPARATION PERSONNELLE PROBLEME, PROMPTITUDE, REALISATIONQUALITE REFLEXION. RESPECT D’AUTRUI.TECHNIQUE DE TRAVAIL TEMPS, TOLERANCE, VOLONTE

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PERT and CPM Come of Age Planning and Scheduling Networks Finding the Critical Path The PERT Model The CPM Model PERT/Cost: A Network Cost Accounting System Network Scheduling with Limited Resources Modifications and Extensions of Network Models Problems and Prospects in Applications of PERT/CPM

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PERT and CPM Come of Age Planning and Scheduling Networks Finding the Critical Path The PERT Model The CPM Model PERT/Cost: A Network Cost Accounting System Network Scheduling with Limited Resources Modifications and Extensions of Network Models Problems and Prospects in Applications of PERT/CPM

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An overview LARRY E. RUFF The Economie Common Sense of Pollution ALLEN V.KNEESE Analysis of Environmental Pollution J.CLARENCE DAVIES Federal Standards and Enforcement Economie Analysis Externalities, Information, and Alternative collective Action The Economic Theory of a common Property Resource: The Fishery The Problem of social Cost The Property Interface On Divergence between Social Cost and Private Cost Causing Offsit Costs to Be Reflected in Waste Disposal Decisions Policies for Environmental Protection Standards, Charges, and Equity Land, Water, and Ownership Property Right and Amenity Rights Transaction Costs, Resource Allocation, and liability Rules A Public-Decision Model Applied to a Local Pollution Problem The Animal Farm: A Mathematical Model for the Discussion of Social Standadrs for the control of the Environment The convergence of of Environmental Disruption The Dynamics of Resource Use: Long-run Considerations the environmental costs of economic growth The economics of Resources or the Resources of economics The structure of World Models Innovative Responses to Materials Shortages Growth and Naturel Resources Measuring Costs and Benefits Criteria for social Investment Air Pollution and Human Health Comparisons of methods for Recreation evaluation Welfare Measurement and the GNP Measurrs of economic Welfare

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The Economie Common Sense of Pollution ALLEN V.KNEESE Analysis of Environmental Pollution J.CLARENCE DAVIES Federal Standards and Enforcement Economie Analysis Externalities, Information, and Alternative collective Action The Economic Theory of a common Property Resource: The Fishery The Problem of social Cost The Property Interface On Divergence between Social Cost and Private Cost Causing Offsit Costs to Be Reflected in Waste Disposal Decisions Policies for Environmental Protection Standards, Charges, and Equity Land, Water, and Ownership Property Right and Amenity Rights Transaction Costs, Resource Allocation, and liability Rules A Public-Decision Model Applied to a Local Pollution Problem The Animal Farm: A Mathematical Model for the Discussion of Social Standadrs for the control of the Environment The convergence of of Environmental Disruption The Dynamics of Resource Use: Long-run Considerations the environmental costs of economic growth The economics of Resources or the Resources of economics The structure of World Models Innovative Responses to Materials Shortages Growth and Naturel Resources Measuring Costs and Benefits Criteria for social Investment Air Pollution and Human Health Comparisons of methods for Recreation evaluation Welfare Measurement and the GNP Measurrs of economic Welfare

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School life Writing task: writing an article about a classmate for a class newsletter Experiencing nature Writing task: writing a description of painting Living to eat or Eating to live? Writing task: Writing a description of holidays food Getting Arround the community Writing task: writing an informal letter describing tourist activities Home Writing task: writing about a part of your life Emergencies and Strange Experiences Writing task: writing an end to a mystery story Health Writing task: writing about traditional treatments Entertainement and the Media Writing task: writing a summary of a movie plot social Life Writing task: writing about a classmate'life in the past year Customs, Celebrations,and Holidays Writing task: writing about holidays Science end technology Writing task: writing a message to a computer newsgroup You, the consumer Writing task: writing a formal business letter of complaint

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Introduction to contingency management The evolving field of management A contingency approach to managemnt Environmantal conditions Process variables The planning process The organizing process Directing and communicating The controlling process Process variables and contingency management Quantitative variables The quantitative approach to management Decision models and operations reseach Quantitative variables and contingency Behavioral variables Learning theory and behavior modification The process and content of motivation Group dynamics Behavioral variables and contingency management Systems variables General systems Systems design and analysis Management information systems Systems variables and contingency Conclusion Summary and the future development of contingency management

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Introduction to contingency management The evolving field of management A contingency approach to managemnt Environmantal conditions Process variables The planning process The organizing process Directing and communicating The controlling process Process variables and contingency management Quantitative variables The quantitative approach to management Decision models and operations reseach Quantitative variables and contingency Behavioral variables Learning theory and behavior modification The process and content of motivation Group dynamics Behavioral variables and contingency management Systems variables General systems Systems design and analysis Management information systems Systems variables and contingency Conclusion Summary and the future development of contingency management

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PRÉFACE Chapitre1.Nombres 1.1. Entiers naturels. 1.2. Entiers rationnels 1.3. Nombres rationnels 1.4. Nombres réels 1.5. Nombres complexes 1.6. Topologies de R et de C Exercices Chapitre 2. Suites réelles ou complexes 2.1. Généralités ; convergence ; limite 2.2. Propriétés des suites réelles 2.3. Théorème de Bolzano-Weierstrass 2.4. Suites de Cauchy Exercices Chapitre 3. Séries réelles ou complexes 3.1. Généralités ; convergence ; somme 3.2. Convergence absolue ; convergence commutative 3.3. Séries à termes positifs 3.4. Séries semi-convergentes 3.5. Quelques séries convergentes Exercices Chapitre 4. Fonctions 4.1. Généralités 4.2. Limites 4.3. Équivalence 4.4. Continuité 4.5. Continuité uniforme 4.6. Théorèmes généraux sur les fonctions continues Exercices Chapitre 5. Suites et séries de fonctions 5.1. Suites de fonctions 5.2. Séries de fonctions Exercices Sujets d'étude 1. Propriétés de IN. 2. Construction de Z 3. Construction de O 4. Construction de IR 5. Unicité de R 6. Développement décimal des nombres réels 7.Construction de C 8.Limites supérieure et inférieure. 9. Suites récurrentes Indications pour la solution des exercices Sur le chapitre 1 Sur le chapitre 2 Sur le chapitre 3 Sur le chapitre 4 Sur le chapitre 5

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THE ECONOMY How economy beging The united states' economy The cashless system GOD'S PRINCIPALES OF FINANCE What is wealth? What is financial bondage? God's plan for financial freedom How to plan a financial program? Why accumulate wealth? How much is enought? Sharing-God's why? Who deserves helpe? Financial breathing Principales of financial decision-making USUNG GOD'S PLAN Practical Applications

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ACCOUNTING: BASIC PRINCIPLES Basic Concepts of Accounting The Need for Financial Information The Nature of an Accounting System The Accounting Process Different Types of Business Entities Users of Financial Information Generally Accepted Accounting Principles The major Areas accounting.Analyzing Business Transactions The Importance of Accounting in Business Accounting Begins With Analysis Starting a New Business Renting Facilities Purchasing Equipment for Cash Purchasing Equipment on Credit Purchasing Supplies Paying a Creditor Preparing the Balance Sheet The Fundamental Accounting Equation Effects of Revenue and Expenses Selling Services on Credit Collecting Receivables Paying Expenses The Income Statement The Balance Sheet The Importance of the Setting Up Accounts Accounts for Assets, Liabilities, and Owner's Equity Accounts for Revenue and Expenses The Rules of Debit and Credit The Double Basic Accounting Records Journals The General Journal Ledger Accounts The General Lec Correcting Errors in the Journal and the Ledger The Trial Balance, Adjustments, and the Worksheet The Trial Balance Finding the Balance of an Account Preparing the Trial Balance Errors Revealed by the Trial Balance Errors Not Revealed by the Trial Balance The Worksheet The Financial Statements End-of-Period Procedures. Adjusting Entries Closing Entries The Postclosing Trial Balance. Accounting Cycle Service Business Accounting Cycle.Major Areas of Accounting Statements System Chart of Accounts Permanent and Temporary Accounts Journalizing and Posting Adjusting Entries Accounting for Sales and Accounts Receivable The Accounting Systen of a Merchandising Business The N Need for a Sales Journal Using a Sales Journal Recording Sales Returns and Allowances Reporting Net Sales The Need for an Accounts Receivable Ledger Using an Accounts Receivable Ledger Recording Credit Sales a Wholesale Business Credit Policies Types of Credit Sales Accounting for Sales Involving Credit Card Companies. Accounting for Purchases and Accounts Payable. Purchasing Procedures Internal Control of Purchases The Merchandiso. Purchases Account: The Need for a Purchases Journal Using a Purchases. Journal Recording Freight In Recording Purchases Returns and Allowances Determining the Cost of Purchases The Need for an Accounts Payable Ledger Using an Accounts Payable Ledger Internal Control Over Cash The The Recording Process for Cash. Accounting for Cash.The Nature of Cash Transactions Recording Process for Cash Receipts.Payments The Petty Cash Fund. Banking Procedures and Reconciliations Making Bank Deposits The Deposit Slip Preparing the Deposit Making Payments by Check Reconciling the Bank.Statement Ilustrative Case-Bank Reconciliation Banking Activities. I Internal Control and the Voucher System General Principles of Internal Internal Control of The Need for Internal Control. Control The Voucher System Operating the Voucher System Using. Voucher Register Using the Check Register Preparing a Schedule of Vouchers Payable Transactions Requiring Special Treatment Recordin. Purchase Discounts Lost. Small Business Record Systems. Systems Involving the Combined Journal One-Write Systems. Microcomputer Accounting Systems Payroll Computations, Records, and Payment Objectives of Payroll Work IIlustrative Case-The Kent Novelty.Company Determining Gross Pay for Hourly Employees. From Gross Pay Required by Law Deductions From Gross Pay Not. Required by Law Determining Gross Pay for Salaried. Employees Deductions From Gross PayRecording Payroll Information for Employees The Payroll Register The Accounting Entry for Payroll Paying the Payroll Individual Earnings Records Completing January Payrolls Proving the Individual Earnings Records Recording the Payroll Taxes, Deposits, and Reports Changes in Tax Rates and Bases Deposit of FICA Taxes and Income Taxes Withheld Employer's Quarterly Federal Tax Return Wage and Tax Statements Annual Transmittal of Income and Tax Statements Unemployment Insurance State Unemployment Tax Federal Unemployment Tax Worker's Compensation Insurance Internal Control THE RESULTS OF OPERATIONS Accruals and Deferrals The Accrual Basis Preparation of the Worksheet Recording the Loss From Uncollectible Accounts on the Worksheet Recording Depreciation on the Worksheet Recording Accrued and Prepaid Items on the Worksheet Recording Ending Merchandise Inventory on the Worksheet Preparing the Adjusted Trial Balance The Worksheet and the Financial Statements Entering Adjustments on the Worksheet Completing the Adjusted Trial Balance Section Recording Ending Merchandise Inventory on the Worksheet Preparing the Balance Sheet Section. Statement Section Completing the Worksheet Preparing the Financial Statements The Classified Income Statement The Statement of Owner's Equity The Classified Balance Sheet. Adjusting and Closing Procedures. Preparing the Income Journalizing the Adjusting Entries Posting the Adjusting. Entries Journalizing the Closing Entries Posting the Closing. Entries Preparing a Postclosing Trial Balance Preparing the accounts.The Next Period Reversing Entries Review of the Accounting Cycle Computerized Accounting Systems. Mainframe Computers and Minicomputers Large-Scale Computerized. Accounting Systems Control Techniques EDP Auditing Liability for Unpaid Salaries and Wages Over Payroll Operations Microcomputers as Analytical Tools.The Need for Generally Accepted Accounting Principles The Sources of Generally Accepted Accounting Principles The Present Framework. Accounting Principles. Accounting Principles and Reporting Standards Negotiable Instrumnents Notes Payable Interest Partial Payment of a Renewing a Note Payable Discounting a Note Payable at the Bank Notes Payable Register Notes Payable and Interest Expense on Notes Payable and Interest the Statements Internal Control of Notes Payable Notes Receivable Noninterest-Bearing Note Received Interest- Note Received Partial Collection of a Note Maturity Notes Received at the Time of Sale Discounting a Note Discounted-A Contingent Liability Discounted Noninterest-Bearing Note Receivable Noninterest-Bearing Note Discounted Notes Receivable Maturity Interest-Bearing Note Discounted Discounted Interest-Bearino Paid at Maturity Discounted Noninterest-Bearing Note Dishonored at Note Dishonored at Maturity Notes Receivable Register Notes Note Payable Note Not Collected at Notes Receivable and Drafts Expenses. Accounts Receivable and Uncollectible Accounts Recording Losses When They Occur-The Direct Charge-Off Method Recording Actual Uncollectible Amounts Collecting an Accounting Providing for Losses Before They Occur-The Allowance That Was Written Off Other Receivables and Bad Debt Losses on the Income Statement Allowance for Uncollectible Accounts on the Balance Sheet Recognizing the Effect of Potential Cash Method Discounts Installment Sales Procedures Recording Defaults on Installment Sales Internal Control of Accounts Receivable Cost Inter Importance of Inventory Valuation Inventory Costing Methods. Market, Whichever Is Lower Inventory Estimation Procedures. Control of Inventories Merchandise Inventory Property, Plant, and Equipment ; Intangible Assets Property, Plant, and Equipment Acquisition of Property, Plant, and Equipment Cost of Using Property, Plant, and Equipment Record Depreciation, Depletion, and Amortization Methods of Computing. Purposes Depletion Disposition of an Asset Intangible. Assets Acquisition of Intangible Assets Amortization of Costs o- Intangible Assets –Bearing.Receivable and Interest Income on the Statements Drafts Trade. Acceptances Internal Control of Notes Receivable Depreciation Depreciation for Federal Income Tax. Internal Control of Property, Plant, and equipment Business Taxes Iyes of Taxes come Taxes Property Taxes Licenses llustration, The Stvle Clohing Sore Taxes Tax Calenxlar Partnership Organization Other Taxes and Sales and Exercise The Nature of Partnerships Fomation of a Partnership Determining the Value of Net Assets Adjustments to Proprietorship Records The Partnership Agreement Dissolving the Sole Proprietorship Partnership Records Partnerships: Profit Division and Equity Accounting. Partner' s Capital Account Partner's Drawing Account Division of Partnership Profits Profit- Sharing Agreement Puting the Plan Into Operation Partnership Equity on the Statements Admitting a New Partner Opening the Characteristics and Formation of a Corporation Characteristics of a Corporation. Legal Aspects of a Corporation. a Coporation Types of Stock Dividends to Stockholders Values of Capital Stock Capital Stock on the Balance Sheet Comparison of Dividend Provisions Financing With Bonds Incorporating a Sole Proprietorship Revaluation of Assets Revaluation Account Transfer of Assets and Liabilities to the Corporation Receipt of Stock From the Corporation Distribution of Stock to the Proprietor and Liabilities by the Corporation Issuance of Stock Costs Balance Sheet Immediately After Organization Corporation Earnings and Capital Transactions Forming Determining Corporate Net Income Net Income and Income Acquisition of Assets Organization Capital Stock Transactions; Corporate Records Corporate Records Articles of Incorporation Issuing Stock to the Incorporators Issuing Additional Stock Meeting of the Stockholders Meeting of the Board of Directors Minute Book Stock Certificate Books - Capital Stock Ledger and Procedures Transfer Agent and Registrar Issuing Stock at a Premium Issuing Stock at a Discount Stated Value for No-Par Value Stock Issuing No-Par Value Stock Above Stated Value Subscriptions for Capital Stock Treatment of Payment of :Taxes Statement Presentation Entering Income Taxes and Transferring Net Income Prior Period Adjustments Appropriations of Retained Earnings Dividends Declaration of a Cash Dividend Defaults on Stock Subscriptions Records of Stock Subscriptions Treasury Stock Redemption of Preferred Stock

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ACCOUNTING: BASIC PRINCIPLES Basic Concepts of Accounting The Need for Financial Information The Nature of an Accounting System The Accounting Process Different Types of Business Entities Users of Financial Information Generally Accepted Accounting Principles The major Areas accounting.Analyzing Business Transactions The Importance of Accounting in Business Accounting Begins With Analysis Starting a New Business Renting Facilities Purchasing Equipment for Cash Purchasing Equipment on Credit Purchasing Supplies Paying a Creditor Preparing the Balance Sheet The Fundamental Accounting Equation Effects of Revenue and Expenses Selling Services on Credit Collecting Receivables Paying Expenses The Income Statement The Balance Sheet The Importance of the Setting Up Accounts Accounts for Assets, Liabilities, and Owner's Equity Accounts for Revenue and Expenses The Rules of Debit and Credit The Double Basic Accounting Records Journals The General Journal Ledger Accounts The General Lec Correcting Errors in the Journal and the Ledger The Trial Balance, Adjustments, and the Worksheet The Trial Balance Finding the Balance of an Account Preparing the Trial Balance Errors Revealed by the Trial Balance Errors Not Revealed by the Trial Balance The Worksheet The Financial Statements End-of-Period Procedures. Adjusting Entries Closing Entries The Postclosing Trial Balance. Accounting Cycle Service Business Accounting Cycle.Major Areas of Accounting Statements System Chart of Accounts Permanent and Temporary Accounts Journalizing and Posting Adjusting Entries Accounting for Sales and Accounts Receivable The Accounting Systen of a Merchandising Business The N Need for a Sales Journal Using a Sales Journal Recording Sales Returns and Allowances Reporting Net Sales The Need for an Accounts Receivable Ledger Using an Accounts Receivable Ledger Recording Credit Sales a Wholesale Business Credit Policies Types of Credit Sales Accounting for Sales Involving Credit Card Companies. Accounting for Purchases and Accounts Payable. Purchasing Procedures Internal Control of Purchases The Merchandiso. Purchases Account: The Need for a Purchases Journal Using a Purchases. Journal Recording Freight In Recording Purchases Returns and Allowances Determining the Cost of Purchases The Need for an Accounts Payable Ledger Using an Accounts Payable Ledger Internal Control Over Cash The The Recording Process for Cash. Accounting for Cash.The Nature of Cash Transactions Recording Process for Cash Receipts.Payments The Petty Cash Fund. Banking Procedures and Reconciliations Making Bank Deposits The Deposit Slip Preparing the Deposit Making Payments by Check Reconciling the Bank.Statement Ilustrative Case-Bank Reconciliation Banking Activities. I Internal Control and the Voucher System General Principles of Internal Internal Control of The Need for Internal Control. Control The Voucher System Operating the Voucher System Using. Voucher Register Using the Check Register Preparing a Schedule of Vouchers Payable Transactions Requiring Special Treatment Recordin. Purchase Discounts Lost. Small Business Record Systems. Systems Involving the Combined Journal One-Write Systems. Microcomputer Accounting Systems Payroll Computations, Records, and Payment Objectives of Payroll Work IIlustrative Case-The Kent Novelty.Company Determining Gross Pay for Hourly Employees. From Gross Pay Required by Law Deductions From Gross Pay Not. Required by Law Determining Gross Pay for Salaried. Employees Deductions From Gross PayRecording Payroll Information for Employees The Payroll Register The Accounting Entry for Payroll Paying the Payroll Individual Earnings Records Completing January Payrolls Proving the Individual Earnings Records Recording the Payroll Taxes, Deposits, and Reports Changes in Tax Rates and Bases Deposit of FICA Taxes and Income Taxes Withheld Employer's Quarterly Federal Tax Return Wage and Tax Statements Annual Transmittal of Income and Tax Statements Unemployment Insurance State Unemployment Tax Federal Unemployment Tax Worker's Compensation Insurance Internal Control THE RESULTS OF OPERATIONS Accruals and Deferrals The Accrual Basis Preparation of the Worksheet Recording the Loss From Uncollectible Accounts on the Worksheet Recording Depreciation on the Worksheet Recording Accrued and Prepaid Items on the Worksheet Recording Ending Merchandise Inventory on the Worksheet Preparing the Adjusted Trial Balance The Worksheet and the Financial Statements Entering Adjustments on the Worksheet Completing the Adjusted Trial Balance Section Recording Ending Merchandise Inventory on the Worksheet Preparing the Balance Sheet Section. Statement Section Completing the Worksheet Preparing the Financial Statements The Classified Income Statement The Statement of Owner's Equity The Classified Balance Sheet. Adjusting and Closing Procedures. Preparing the Income Journalizing the Adjusting Entries Posting the Adjusting. Entries Journalizing the Closing Entries Posting the Closing. Entries Preparing a Postclosing Trial Balance Preparing the accounts.The Next Period Reversing Entries Review of the Accounting Cycle Computerized Accounting Systems. Mainframe Computers and Minicomputers Large-Scale Computerized. Accounting Systems Control Techniques EDP Auditing Liability for Unpaid Salaries and Wages Over Payroll Operations Microcomputers as Analytical Tools.The Need for Generally Accepted Accounting Principles The Sources of Generally Accepted Accounting Principles The Present Framework. Accounting Principles. Accounting Principles and Reporting Standards Negotiable Instrumnents Notes Payable Interest Partial Payment of a Renewing a Note Payable Discounting a Note Payable at the Bank Notes Payable Register Notes Payable and Interest Expense on Notes Payable and Interest the Statements Internal Control of Notes Payable Notes Receivable Noninterest-Bearing Note Received Interest- Note Received Partial Collection of a Note Maturity Notes Received at the Time of Sale Discounting a Note Discounted-A Contingent Liability Discounted Noninterest-Bearing Note Receivable Noninterest-Bearing Note Discounted Notes Receivable Maturity Interest-Bearing Note Discounted Discounted Interest-Bearino Paid at Maturity Discounted Noninterest-Bearing Note Dishonored at Note Dishonored at Maturity Notes Receivable Register Notes Note Payable Note Not Collected at Notes Receivable and Drafts Expenses. Accounts Receivable and Uncollectible Accounts Recording Losses When They Occur-The Direct Charge-Off Method Recording Actual Uncollectible Amounts Collecting an Accounting Providing for Losses Before They Occur-The Allowance That Was Written Off Other Receivables and Bad Debt Losses on the Income Statement Allowance for Uncollectible Accounts on the Balance Sheet Recognizing the Effect of Potential Cash Method Discounts Installment Sales Procedures Recording Defaults on Installment Sales Internal Control of Accounts Receivable Cost Inter Importance of Inventory Valuation Inventory Costing Methods. Market, Whichever Is Lower Inventory Estimation Procedures. Control of Inventories Merchandise Inventory Property, Plant, and Equipment ; Intangible Assets Property, Plant, and Equipment Acquisition of Property, Plant, and Equipment Cost of Using Property, Plant, and Equipment Record Depreciation, Depletion, and Amortization Methods of Computing. Purposes Depletion Disposition of an Asset Intangible. Assets Acquisition of Intangible Assets Amortization of Costs o- Intangible Assets –Bearing.Receivable and Interest Income on the Statements Drafts Trade. Acceptances Internal Control of Notes Receivable Depreciation Depreciation for Federal Income Tax. Internal Control of Property, Plant, and equipment Business Taxes Iyes of Taxes come Taxes Property Taxes Licenses llustration, The Stvle Clohing Sore Taxes Tax Calenxlar Partnership Organization Other Taxes and Sales and Exercise The Nature of Partnerships Fomation of a Partnership Determining the Value of Net Assets Adjustments to Proprietorship Records The Partnership Agreement Dissolving the Sole Proprietorship Partnership Records Partnerships: Profit Division and Equity Accounting. Partner' s Capital Account Partner's Drawing Account Division of Partnership Profits Profit- Sharing Agreement Puting the Plan Into Operation Partnership Equity on the Statements Admitting a New Partner Opening the Characteristics and Formation of a Corporation Characteristics of a Corporation. Legal Aspects of a Corporation. a Coporation Types of Stock Dividends to Stockholders Values of Capital Stock Capital Stock on the Balance Sheet Comparison of Dividend Provisions Financing With Bonds Incorporating a Sole Proprietorship Revaluation of Assets Revaluation Account Transfer of Assets and Liabilities to the Corporation Receipt of Stock From the Corporation Distribution of Stock to the Proprietor and Liabilities by the Corporation Issuance of Stock Costs Balance Sheet Immediately After Organization Corporation Earnings and Capital Transactions Forming Determining Corporate Net Income Net Income and Income Acquisition of Assets Organization Capital Stock Transactions; Corporate Records Corporate Records Articles of Incorporation Issuing Stock to the Incorporators Issuing Additional Stock Meeting of the Stockholders Meeting of the Board of Directors Minute Book Stock Certificate Books - Capital Stock Ledger and Procedures Transfer Agent and Registrar Issuing Stock at a Premium Issuing Stock at a Discount Stated Value for No-Par Value Stock Issuing No-Par Value Stock Above Stated Value Subscriptions for Capital Stock Treatment of Payment of :Taxes Statement Presentation Entering Income Taxes and Transferring Net Income Prior Period Adjustments Appropriations of Retained Earnings Dividends Declaration of a Cash Dividend Defaults on Stock Subscriptions Records of Stock Subscriptions Treasury Stock Redemption of Preferred Stock

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ACCOUNTING: BASIC PRINCIPLES Basic Concepts of Accounting The Need for Financial Information The Nature of an Accounting System The Accounting Process Different Types of Business Entities Users of Financial Information Generally Accepted Accounting Principles The major Areas accounting.Analyzing Business Transactions The Importance of Accounting in Business Accounting Begins With Analysis Starting a New Business Renting Facilities Purchasing Equipment for Cash Purchasing Equipment on Credit Purchasing Supplies Paying a Creditor Preparing the Balance Sheet The Fundamental Accounting Equation Effects of Revenue and Expenses Selling Services on Credit Collecting Receivables Paying Expenses The Income Statement The Balance Sheet The Importance of the Setting Up Accounts Accounts for Assets, Liabilities, and Owner's Equity Accounts for Revenue and Expenses The Rules of Debit and Credit The Double Basic Accounting Records Journals The General Journal Ledger Accounts The General Lec Correcting Errors in the Journal and the Ledger The Trial Balance, Adjustments, and the Worksheet The Trial Balance Finding the Balance of an Account Preparing the Trial Balance Errors Revealed by the Trial Balance Errors Not Revealed by the Trial Balance The Worksheet The Financial Statements End-of-Period Procedures. Adjusting Entries Closing Entries The Postclosing Trial Balance. Accounting Cycle Service Business Accounting Cycle.Major Areas of Accounting Statements System Chart of Accounts Permanent and Temporary Accounts Journalizing and Posting Adjusting Entries Accounting for Sales and Accounts Receivable The Accounting Systen of a Merchandising Business The N Need for a Sales Journal Using a Sales Journal Recording Sales Returns and Allowances Reporting Net Sales The Need for an Accounts Receivable Ledger Using an Accounts Receivable Ledger Recording Credit Sales a Wholesale Business Credit Policies Types of Credit Sales Accounting for Sales Involving Credit Card Companies. Accounting for Purchases and Accounts Payable. Purchasing Procedures Internal Control of Purchases The Merchandiso. Purchases Account: The Need for a Purchases Journal Using a Purchases. Journal Recording Freight In Recording Purchases Returns and Allowances Determining the Cost of Purchases The Need for an Accounts Payable Ledger Using an Accounts Payable Ledger Internal Control Over Cash The The Recording Process for Cash. Accounting for Cash.The Nature of Cash Transactions Recording Process for Cash Receipts.Payments The Petty Cash Fund. Banking Procedures and Reconciliations Making Bank Deposits The Deposit Slip Preparing the Deposit Making Payments by Check Reconciling the Bank.Statement Ilustrative Case-Bank Reconciliation Banking Activities. I Internal Control and the Voucher System General Principles of Internal Internal Control of The Need for Internal Control. Control The Voucher System Operating the Voucher System Using. Voucher Register Using the Check Register Preparing a Schedule of Vouchers Payable Transactions Requiring Special Treatment Recordin. Purchase Discounts Lost. Small Business Record Systems. Systems Involving the Combined Journal One-Write Systems. Microcomputer Accounting Systems Payroll Computations, Records, and Payment Objectives of Payroll Work IIlustrative Case-The Kent Novelty.Company Determining Gross Pay for Hourly Employees. From Gross Pay Required by Law Deductions From Gross Pay Not. Required by Law Determining Gross Pay for Salaried. Employees Deductions From Gross PayRecording Payroll Information for Employees The Payroll Register The Accounting Entry for Payroll Paying the Payroll Individual Earnings Records Completing January Payrolls Proving the Individual Earnings Records Recording the Payroll Taxes, Deposits, and Reports Changes in Tax Rates and Bases Deposit of FICA Taxes and Income Taxes Withheld Employer's Quarterly Federal Tax Return Wage and Tax Statements Annual Transmittal of Income and Tax Statements Unemployment Insurance State Unemployment Tax Federal Unemployment Tax Worker's Compensation Insurance Internal Control THE RESULTS OF OPERATIONS Accruals and Deferrals The Accrual Basis Preparation of the Worksheet Recording the Loss From Uncollectible Accounts on the Worksheet Recording Depreciation on the Worksheet Recording Accrued and Prepaid Items on the Worksheet Recording Ending Merchandise Inventory on the Worksheet Preparing the Adjusted Trial Balance The Worksheet and the Financial Statements Entering Adjustments on the Worksheet Completing the Adjusted Trial Balance Section Recording Ending Merchandise Inventory on the Worksheet Preparing the Balance Sheet Section. Statement Section Completing the Worksheet Preparing the Financial Statements The Classified Income Statement The Statement of Owner's Equity The Classified Balance Sheet. Adjusting and Closing Procedures. Preparing the Income Journalizing the Adjusting Entries Posting the Adjusting. Entries Journalizing the Closing Entries Posting the Closing. Entries Preparing a Postclosing Trial Balance Preparing the accounts.The Next Period Reversing Entries Review of the Accounting Cycle Computerized Accounting Systems. Mainframe Computers and Minicomputers Large-Scale Computerized. Accounting Systems Control Techniques EDP Auditing Liability for Unpaid Salaries and Wages Over Payroll Operations Microcomputers as Analytical Tools.The Need for Generally Accepted Accounting Principles The Sources of Generally Accepted Accounting Principles The Present Framework. Accounting Principles. Accounting Principles and Reporting Standards Negotiable Instrumnents Notes Payable Interest Partial Payment of a Renewing a Note Payable Discounting a Note Payable at the Bank Notes Payable Register Notes Payable and Interest Expense on Notes Payable and Interest the Statements Internal Control of Notes Payable Notes Receivable Noninterest-Bearing Note Received Interest- Note Received Partial Collection of a Note Maturity Notes Received at the Time of Sale Discounting a Note Discounted-A Contingent Liability Discounted Noninterest-Bearing Note Receivable Noninterest-Bearing Note Discounted Notes Receivable Maturity Interest-Bearing Note Discounted Discounted Interest-Bearino Paid at Maturity Discounted Noninterest-Bearing Note Dishonored at Note Dishonored at Maturity Notes Receivable Register Notes Note Payable Note Not Collected at Notes Receivable and Drafts Expenses. Accounts Receivable and Uncollectible Accounts Recording Losses When They Occur-The Direct Charge-Off Method Recording Actual Uncollectible Amounts Collecting an Accounting Providing for Losses Before They Occur-The Allowance That Was Written Off Other Receivables and Bad Debt Losses on the Income Statement Allowance for Uncollectible Accounts on the Balance Sheet Recognizing the Effect of Potential Cash Method Discounts Installment Sales Procedures Recording Defaults on Installment Sales Internal Control of Accounts Receivable Cost Inter Importance of Inventory Valuation Inventory Costing Methods. Market, Whichever Is Lower Inventory Estimation Procedures. Control of Inventories Merchandise Inventory Property, Plant, and Equipment ; Intangible Assets Property, Plant, and Equipment Acquisition of Property, Plant, and Equipment Cost of Using Property, Plant, and Equipment Record Depreciation, Depletion, and Amortization Methods of Computing. Purposes Depletion Disposition of an Asset Intangible. Assets Acquisition of Intangible Assets Amortization of Costs o- Intangible Assets –Bearing.Receivable and Interest Income on the Statements Drafts Trade. Acceptances Internal Control of Notes Receivable Depreciation Depreciation for Federal Income Tax. Internal Control of Property, Plant, and equipment Business Taxes Iyes of Taxes come Taxes Property Taxes Licenses llustration, The Stvle Clohing Sore Taxes Tax Calenxlar Partnership Organization Other Taxes and Sales and Exercise The Nature of Partnerships Fomation of a Partnership Determining the Value of Net Assets Adjustments to Proprietorship Records The Partnership Agreement Dissolving the Sole Proprietorship Partnership Records Partnerships: Profit Division and Equity Accounting. Partner' s Capital Account Partner's Drawing Account Division of Partnership Profits Profit- Sharing Agreement Puting the Plan Into Operation Partnership Equity on the Statements Admitting a New Partner Opening the Characteristics and Formation of a Corporation Characteristics of a Corporation. Legal Aspects of a Corporation. a Coporation Types of Stock Dividends to Stockholders Values of Capital Stock Capital Stock on the Balance Sheet Comparison of Dividend Provisions Financing With Bonds Incorporating a Sole Proprietorship Revaluation of Assets Revaluation Account Transfer of Assets and Liabilities to the Corporation Receipt of Stock From the Corporation Distribution of Stock to the Proprietor and Liabilities by the Corporation Issuance of Stock Costs Balance Sheet Immediately After Organization Corporation Earnings and Capital Transactions Forming Determining Corporate Net Income Net Income and Income Acquisition of Assets Organization Capital Stock Transactions; Corporate Records Corporate Records Articles of Incorporation Issuing Stock to the Incorporators Issuing Additional Stock Meeting of the Stockholders Meeting of the Board of Directors Minute Book Stock Certificate Books - Capital Stock Ledger and Procedures Transfer Agent and Registrar Issuing Stock at a Premium Issuing Stock at a Discount Stated Value for No-Par Value Stock Issuing No-Par Value Stock Above Stated Value Subscriptions for Capital Stock Treatment of Payment of :Taxes Statement Presentation Entering Income Taxes and Transferring Net Income Prior Period Adjustments Appropriations of Retained Earnings Dividends Declaration of a Cash Dividend Defaults on Stock Subscriptions Records of Stock Subscriptions Treasury Stock Redemption of Preferred Stock

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ACCOUNTING: BASIC PRINCIPLES Basic Concepts of Accounting The Need for Financial Information The Nature of an Accounting System The Accounting Process Different Types of Business Entities Users of Financial Information Generally Accepted Accounting Principles The major Areas accounting.Analyzing Business Transactions The Importance of Accounting in Business Accounting Begins With Analysis Starting a New Business Renting Facilities Purchasing Equipment for Cash Purchasing Equipment on Credit Purchasing Supplies Paying a Creditor Preparing the Balance Sheet The Fundamental Accounting Equation Effects of Revenue and Expenses Selling Services on Credit Collecting Receivables Paying Expenses The Income Statement The Balance Sheet The Importance of the Setting Up Accounts Accounts for Assets, Liabilities, and Owner's Equity Accounts for Revenue and Expenses The Rules of Debit and Credit The Double Basic Accounting Records Journals The General Journal Ledger Accounts The General Lec Correcting Errors in the Journal and the Ledger The Trial Balance, Adjustments, and the Worksheet The Trial Balance Finding the Balance of an Account Preparing the Trial Balance Errors Revealed by the Trial Balance Errors Not Revealed by the Trial Balance The Worksheet The Financial Statements End-of-Period Procedures. Adjusting Entries Closing Entries The Postclosing Trial Balance. Accounting Cycle Service Business Accounting Cycle.Major Areas of Accounting Statements System Chart of Accounts Permanent and Temporary Accounts Journalizing and Posting Adjusting Entries Accounting for Sales and Accounts Receivable The Accounting Systen of a Merchandising Business The N Need for a Sales Journal Using a Sales Journal Recording Sales Returns and Allowances Reporting Net Sales The Need for an Accounts Receivable Ledger Using an Accounts Receivable Ledger Recording Credit Sales a Wholesale Business Credit Policies Types of Credit Sales Accounting for Sales Involving Credit Card Companies. Accounting for Purchases and Accounts Payable. Purchasing Procedures Internal Control of Purchases The Merchandiso. Purchases Account: The Need for a Purchases Journal Using a Purchases. Journal Recording Freight In Recording Purchases Returns and Allowances Determining the Cost of Purchases The Need for an Accounts Payable Ledger Using an Accounts Payable Ledger Internal Control Over Cash The The Recording Process for Cash. Accounting for Cash.The Nature of Cash Transactions Recording Process for Cash Receipts.Payments The Petty Cash Fund. Banking Procedures and Reconciliations Making Bank Deposits The Deposit Slip Preparing the Deposit Making Payments by Check Reconciling the Bank.Statement Ilustrative Case-Bank Reconciliation Banking Activities. I Internal Control and the Voucher System General Principles of Internal Internal Control of The Need for Internal Control. Control The Voucher System Operating the Voucher System Using. Voucher Register Using the Check Register Preparing a Schedule of Vouchers Payable Transactions Requiring Special Treatment Recordin. Purchase Discounts Lost. Small Business Record Systems. Systems Involving the Combined Journal One-Write Systems. Microcomputer Accounting Systems Payroll Computations, Records, and Payment Objectives of Payroll Work IIlustrative Case-The Kent Novelty.Company Determining Gross Pay for Hourly Employees. From Gross Pay Required by Law Deductions From Gross Pay Not. Required by Law Determining Gross Pay for Salaried. Employees Deductions From Gross PayRecording Payroll Information for Employees The Payroll Register The Accounting Entry for Payroll Paying the Payroll Individual Earnings Records Completing January Payrolls Proving the Individual Earnings Records Recording the Payroll Taxes, Deposits, and Reports Changes in Tax Rates and Bases Deposit of FICA Taxes and Income Taxes Withheld Employer's Quarterly Federal Tax Return Wage and Tax Statements Annual Transmittal of Income and Tax Statements Unemployment Insurance State Unemployment Tax Federal Unemployment Tax Worker's Compensation Insurance Internal Control THE RESULTS OF OPERATIONS Accruals and Deferrals The Accrual Basis Preparation of the Worksheet Recording the Loss From Uncollectible Accounts on the Worksheet Recording Depreciation on the Worksheet Recording Accrued and Prepaid Items on the Worksheet Recording Ending Merchandise Inventory on the Worksheet Preparing the Adjusted Trial Balance The Worksheet and the Financial Statements Entering Adjustments on the Worksheet Completing the Adjusted Trial Balance Section Recording Ending Merchandise Inventory on the Worksheet Preparing the Balance Sheet Section. Statement Section Completing the Worksheet Preparing the Financial Statements The Classified Income Statement The Statement of Owner's Equity The Classified Balance Sheet. Adjusting and Closing Procedures. Preparing the Income Journalizing the Adjusting Entries Posting the Adjusting. Entries Journalizing the Closing Entries Posting the Closing. Entries Preparing a Postclosing Trial Balance Preparing the accounts.The Next Period Reversing Entries Review of the Accounting Cycle Computerized Accounting Systems. Mainframe Computers and Minicomputers Large-Scale Computerized. Accounting Systems Control Techniques EDP Auditing Liability for Unpaid Salaries and Wages Over Payroll Operations Microcomputers as Analytical Tools.The Need for Generally Accepted Accounting Principles The Sources of Generally Accepted Accounting Principles The Present Framework. Accounting Principles. Accounting Principles and Reporting Standards Negotiable Instrumnents Notes Payable Interest Partial Payment of a Renewing a Note Payable Discounting a Note Payable at the Bank Notes Payable Register Notes Payable and Interest Expense on Notes Payable and Interest the Statements Internal Control of Notes Payable Notes Receivable Noninterest-Bearing Note Received Interest- Note Received Partial Collection of a Note Maturity Notes Received at the Time of Sale Discounting a Note Discounted-A Contingent Liability Discounted Noninterest-Bearing Note Receivable Noninterest-Bearing Note Discounted Notes Receivable Maturity Interest-Bearing Note Discounted Discounted Interest-Bearino Paid at Maturity Discounted Noninterest-Bearing Note Dishonored at Note Dishonored at Maturity Notes Receivable Register Notes Note Payable Note Not Collected at Notes Receivable and Drafts Expenses. Accounts Receivable and Uncollectible Accounts Recording Losses When They Occur-The Direct Charge-Off Method Recording Actual Uncollectible Amounts Collecting an Accounting Providing for Losses Before They Occur-The Allowance That Was Written Off Other Receivables and Bad Debt Losses on the Income Statement Allowance for Uncollectible Accounts on the Balance Sheet Recognizing the Effect of Potential Cash Method Discounts Installment Sales Procedures Recording Defaults on Installment Sales Internal Control of Accounts Receivable Cost Inter Importance of Inventory Valuation Inventory Costing Methods. Market, Whichever Is Lower Inventory Estimation Procedures. Control of Inventories Merchandise Inventory Property, Plant, and Equipment ; Intangible Assets Property, Plant, and Equipment Acquisition of Property, Plant, and Equipment Cost of Using Property, Plant, and Equipment Record Depreciation, Depletion, and Amortization Methods of Computing. Purposes Depletion Disposition of an Asset Intangible. Assets Acquisition of Intangible Assets Amortization of Costs o- Intangible Assets –Bearing.Receivable and Interest Income on the Statements Drafts Trade. Acceptances Internal Control of Notes Receivable Depreciation Depreciation for Federal Income Tax. Internal Control of Property, Plant, and equipment Business Taxes Iyes of Taxes come Taxes Property Taxes Licenses llustration, The Stvle Clohing Sore Taxes Tax Calenxlar Partnership Organization Other Taxes and Sales and Exercise The Nature of Partnerships Fomation of a Partnership Determining the Value of Net Assets Adjustments to Proprietorship Records The Partnership Agreement Dissolving the Sole Proprietorship Partnership Records Partnerships: Profit Division and Equity Accounting. Partner' s Capital Account Partner's Drawing Account Division of Partnership Profits Profit- Sharing Agreement Puting the Plan Into Operation Partnership Equity on the Statements Admitting a New Partner Opening the Characteristics and Formation of a Corporation Characteristics of a Corporation. Legal Aspects of a Corporation. a Coporation Types of Stock Dividends to Stockholders Values of Capital Stock Capital Stock on the Balance Sheet Comparison of Dividend Provisions Financing With Bonds Incorporating a Sole Proprietorship Revaluation of Assets Revaluation Account Transfer of Assets and Liabilities to the Corporation Receipt of Stock From the Corporation Distribution of Stock to the Proprietor and Liabilities by the Corporation Issuance of Stock Costs Balance Sheet Immediately After Organization Corporation Earnings and Capital Transactions Forming Determining Corporate Net Income Net Income and Income Acquisition of Assets Organization Capital Stock Transactions; Corporate Records Corporate Records Articles of Incorporation Issuing Stock to the Incorporators Issuing Additional Stock Meeting of the Stockholders Meeting of the Board of Directors Minute Book Stock Certificate Books - Capital Stock Ledger and Procedures Transfer Agent and Registrar Issuing Stock at a Premium Issuing Stock at a Discount Stated Value for No-Par Value Stock Issuing No-Par Value Stock Above Stated Value Subscriptions for Capital Stock Treatment of Payment of :Taxes Statement Presentation Entering Income Taxes and Transferring Net Income Prior Period Adjustments Appropriations of Retained Earnings Dividends Declaration of a Cash Dividend Defaults on Stock Subscriptions Records of Stock Subscriptions Treasury Stock Redemption of Preferred Stock

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ACCOUNTING: BASIC PRINCIPLES Basic Concepts of Accounting The Need for Financial Information The Nature of an Accounting System The Accounting Process Different Types of Business Entities Users of Financial Information Generally Accepted Accounting Principles The major Areas accounting.Analyzing Business Transactions The Importance of Accounting in Business Accounting Begins With Analysis Starting a New Business Renting Facilities Purchasing Equipment for Cash Purchasing Equipment on Credit Purchasing Supplies Paying a Creditor Preparing the Balance Sheet The Fundamental Accounting Equation Effects of Revenue and Expenses Selling Services on Credit Collecting Receivables Paying Expenses The Income Statement The Balance Sheet The Importance of the Setting Up Accounts Accounts for Assets, Liabilities, and Owner's Equity Accounts for Revenue and Expenses The Rules of Debit and Credit The Double Basic Accounting Records Journals The General Journal Ledger Accounts The General Lec Correcting Errors in the Journal and the Ledger The Trial Balance, Adjustments, and the Worksheet The Trial Balance Finding the Balance of an Account Preparing the Trial Balance Errors Revealed by the Trial Balance Errors Not Revealed by the Trial Balance The Worksheet The Financial Statements End-of-Period Procedures. Adjusting Entries Closing Entries The Postclosing Trial Balance. Accounting Cycle Service Business Accounting Cycle.Major Areas of Accounting Statements System Chart of Accounts Permanent and Temporary Accounts Journalizing and Posting Adjusting Entries Accounting for Sales and Accounts Receivable The Accounting Systen of a Merchandising Business The N Need for a Sales Journal Using a Sales Journal Recording Sales Returns and Allowances Reporting Net Sales The Need for an Accounts Receivable Ledger Using an Accounts Receivable Ledger Recording Credit Sales a Wholesale Business Credit Policies Types of Credit Sales Accounting for Sales Involving Credit Card Companies. Accounting for Purchases and Accounts Payable. Purchasing Procedures Internal Control of Purchases The Merchandiso. Purchases Account: The Need for a Purchases Journal Using a Purchases. Journal Recording Freight In Recording Purchases Returns and Allowances Determining the Cost of Purchases The Need for an Accounts Payable Ledger Using an Accounts Payable Ledger Internal Control Over Cash The The Recording Process for Cash. Accounting for Cash.The Nature of Cash Transactions Recording Process for Cash Receipts.Payments The Petty Cash Fund. Banking Procedures and Reconciliations Making Bank Deposits The Deposit Slip Preparing the Deposit Making Payments by Check Reconciling the Bank.Statement Ilustrative Case-Bank Reconciliation Banking Activities. I Internal Control and the Voucher System General Principles of Internal Internal Control of The Need for Internal Control. Control The Voucher System Operating the Voucher System Using. Voucher Register Using the Check Register Preparing a Schedule of Vouchers Payable Transactions Requiring Special Treatment Recordin. Purchase Discounts Lost. Small Business Record Systems. Systems Involving the Combined Journal One-Write Systems. Microcomputer Accounting Systems Payroll Computations, Records, and Payment Objectives of Payroll Work IIlustrative Case-The Kent Novelty.Company Determining Gross Pay for Hourly Employees. From Gross Pay Required by Law Deductions From Gross Pay Not. Required by Law Determining Gross Pay for Salaried. Employees Deductions From Gross PayRecording Payroll Information for Employees The Payroll Register The Accounting Entry for Payroll Paying the Payroll Individual Earnings Records Completing January Payrolls Proving the Individual Earnings Records Recording the Payroll Taxes, Deposits, and Reports Changes in Tax Rates and Bases Deposit of FICA Taxes and Income Taxes Withheld Employer's Quarterly Federal Tax Return Wage and Tax Statements Annual Transmittal of Income and Tax Statements Unemployment Insurance State Unemployment Tax Federal Unemployment Tax Worker's Compensation Insurance Internal Control THE RESULTS OF OPERATIONS Accruals and Deferrals The Accrual Basis Preparation of the Worksheet Recording the Loss From Uncollectible Accounts on the Worksheet Recording Depreciation on the Worksheet Recording Accrued and Prepaid Items on the Worksheet Recording Ending Merchandise Inventory on the Worksheet Preparing the Adjusted Trial Balance The Worksheet and the Financial Statements Entering Adjustments on the Worksheet Completing the Adjusted Trial Balance Section Recording Ending Merchandise Inventory on the Worksheet Preparing the Balance Sheet Section. Statement Section Completing the Worksheet Preparing the Financial Statements The Classified Income Statement The Statement of Owner's Equity The Classified Balance Sheet. Adjusting and Closing Procedures. Preparing the Income Journalizing the Adjusting Entries Posting the Adjusting. Entries Journalizing the Closing Entries Posting the Closing. Entries Preparing a Postclosing Trial Balance Preparing the accounts.The Next Period Reversing Entries Review of the Accounting Cycle Computerized Accounting Systems. Mainframe Computers and Minicomputers Large-Scale Computerized. Accounting Systems Control Techniques EDP Auditing Liability for Unpaid Salaries and Wages Over Payroll Operations Microcomputers as Analytical Tools.The Need for Generally Accepted Accounting Principles The Sources of Generally Accepted Accounting Principles The Present Framework. Accounting Principles. Accounting Principles and Reporting Standards Negotiable Instrumnents Notes Payable Interest Partial Payment of a Renewing a Note Payable Discounting a Note Payable at the Bank Notes Payable Register Notes Payable and Interest Expense on Notes Payable and Interest the Statements Internal Control of Notes Payable Notes Receivable Noninterest-Bearing Note Received Interest- Note Received Partial Collection of a Note Maturity Notes Received at the Time of Sale Discounting a Note Discounted-A Contingent Liability Discounted Noninterest-Bearing Note Receivable Noninterest-Bearing Note Discounted Notes Receivable Maturity Interest-Bearing Note Discounted Discounted Interest-Bearino Paid at Maturity Discounted Noninterest-Bearing Note Dishonored at Note Dishonored at Maturity Notes Receivable Register Notes Note Payable Note Not Collected at Notes Receivable and Drafts Expenses. Accounts Receivable and Uncollectible Accounts Recording Losses When They Occur-The Direct Charge-Off Method Recording Actual Uncollectible Amounts Collecting an Accounting Providing for Losses Before They Occur-The Allowance That Was Written Off Other Receivables and Bad Debt Losses on the Income Statement Allowance for Uncollectible Accounts on the Balance Sheet Recognizing the Effect of Potential Cash Method Discounts Installment Sales Procedures Recording Defaults on Installment Sales Internal Control of Accounts Receivable Cost Inter Importance of Inventory Valuation Inventory Costing Methods. Market, Whichever Is Lower Inventory Estimation Procedures. Control of Inventories Merchandise Inventory Property, Plant, and Equipment ; Intangible Assets Property, Plant, and Equipment Acquisition of Property, Plant, and Equipment Cost of Using Property, Plant, and Equipment Record Depreciation, Depletion, and Amortization Methods of Computing. Purposes Depletion Disposition of an Asset Intangible. Assets Acquisition of Intangible Assets Amortization of Costs o- Intangible Assets –Bearing.Receivable and Interest Income on the Statements Drafts Trade. Acceptances Internal Control of Notes Receivable Depreciation Depreciation for Federal Income Tax. Internal Control of Property, Plant, and equipment Business Taxes Iyes of Taxes come Taxes Property Taxes Licenses llustration, The Stvle Clohing Sore Taxes Tax Calenxlar Partnership Organization Other Taxes and Sales and Exercise The Nature of Partnerships Fomation of a Partnership Determining the Value of Net Assets Adjustments to Proprietorship Records The Partnership Agreement Dissolving the Sole Proprietorship Partnership Records Partnerships: Profit Division and Equity Accounting. Partner' s Capital Account Partner's Drawing Account Division of Partnership Profits Profit- Sharing Agreement Puting the Plan Into Operation Partnership Equity on the Statements Admitting a New Partner Opening the Characteristics and Formation of a Corporation Characteristics of a Corporation. Legal Aspects of a Corporation. a Coporation Types of Stock Dividends to Stockholders Values of Capital Stock Capital Stock on the Balance Sheet Comparison of Dividend Provisions Financing With Bonds Incorporating a Sole Proprietorship Revaluation of Assets Revaluation Account Transfer of Assets and Liabilities to the Corporation Receipt of Stock From the Corporation Distribution of Stock to the Proprietor and Liabilities by the Corporation Issuance of Stock Costs Balance Sheet Immediately After Organization Corporation Earnings and Capital Transactions Forming Determining Corporate Net Income Net Income and Income Acquisition of Assets Organisation Capital Stock Transactions ; Corporate Records Corporate Records Articles of Incorporation Issuing Stock to the Incorporators Issuing Additional Stock Meeting of the Stockholders Meeting of the Board of Directors Minute Book Stock Certificate Books - Capital Stock Ledger and Procedures Transfer Agent and Registrar Issuing Stock at a Premium Issuing Stock at a Discount Stated Value for No-Par Value Stock Issuing No-Par Value Stock Above Stated Value Subscriptions for Capital Stock Treatment of Payment of : Taxes Statement Presentation Entering Income Taxes and Transferring Net Income Prior Period Adjustments Appropriations of Retained Earnings Dividends Declaration of a Cash Dividend Defaults on Stock Subscriptions Records of Stock Subscriptions Treasury Stock Redemption of Preferred Stock