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• Chapter_02.ppt

  Click to edit Master title styleClick to edit Master text stylesSecond levelThird levelFourth levelFifth level2- McGraw HillIrwinCopyright ? 2003 by The McGraw-Hillpanies Inc. All rights reserved

• Chapter_02.ppt

  ANALYZING AND RECORDING TRANSACTIONSChapter 2ANALYZING AND RECORDING PROCESSC1Sales TicketsBank StatementsPurchase OrdersChecksSOURCE DOCUMENTSBills from SuppliersEmployee EarningsRecordsC2An account

• Chapter_03.ppt

  ADJUSTING ACCOUNTS AND PREPARING FINANCIAL STATEMENTSChapter 31234567891011121234Annually12MonthlyQuarterlySemiannuallyTHE ACCOUNTING PERIODJanFebMarAprMayJunJulAugSepOctNovDecC1AccountingACCRUAL BASI

• Chapter_04.ppt

  PLETING THE ACCOUNTING CYCLEChapter 4BENEFITS OF A WORK SHEETAids the preparation of financialpossibility ofaccounts and theirin planning and organizing anin preparing interim financialthe effects

• Chapter_05.ppt

  ACCOUNTING FOR MERCHANDISING OPERATIONSChapter 5Service organizations sell time to earn revenueExamples:Accounting firms, law firms and plumbing servicesRevenuesSERVICEPANIESManufacturerWholesale

• Chapter_06.ppt

  INVENTORIES AND COST OF SALESChapter 6DETERMINING INVENTORY ITEMSMerchandise inventory includes all goods that apany owns and holds for sale, regardless of where the goods are located when invento

• Chapter_07.ppt

  ACCOUNTING INFORMATION SYSTEMSChapter 7FUNDAMENTAL SYSTEM PRINCIPLESControl Principle Internal controls for management to monitor thePrinciple Provide relevant, timely and pertinentPrinciple System m

• Chapter_09.ppt

  ACCOUNTING FOR RECEIVABLESChapter 9ACCOUNTS RECEIVABLEAmounts due from customers for credit salesCredit sales require:Maintaining a separate account receivable for each customerAccounting for bad debt

• Chapter_20.ppt

  PROCESS COSTACCOUNTINGChapter 20Used for production of small,identical, low-cost itemsMass produced in automatedcontinuous production processCosts cannot be directly tracedto each unit ofOPERATION

• Chapter_22.ppt

  COST-VOLUME-PROFITANALYSISChapter 22 Cost-volume-profit analysis is used to answer questions such as:What sales volume is needed to earn a target ieWhat is the change in ie if selling prices