College Accounting (A Contemporary Approach)

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McGraw-Hill Higher Education, Jan 7, 2014 - Business & Economics - 544 pages
Overview: The Haddock text features the successful author team Price et al. The author team based A Contemporary Approach on the solid foundation of the Price 14e textbook; however, in Haddock, the approach has been modified to fit the needs of a growing number of College Accounting instructors who teach the course without covering special journals. These instructors feel that special journals are an unnecessarily complicated subject for such a basic course. By eliminating special journal coverage, professors are free to focus on recording to the general journal and posting to the general ledger - the basic bookkeeping functions that are so important to accountants in the real world. Competing books have placed special journals in an appendix (Slater) or tried to separate special journal coverage from general journal coverage but retain both (McQuaig). Haddock is the only text on the market that eliminates special journal coverage completely (why make students pay for material they will not learn in the course?). With Haddock on the roster, instructor's have a choice between a traditional approach that fully integrates special journals into the text in a succinct and logical way (Price 14e) or a contemporary approach that focuses on the basics and is more in keeping with where the course is headed in the future (Haddock 3e).
 

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Contents

The Language of Business
3
Chapter 2 Analyzing Business Transactions
21
Chapter 3 Analyzing Business Transactions Using T Accounts
53
Chapter 4 The General Journal and the General Ledger
89
Chapter 5 Adjustments and the Worksheet
123
Chapter 6 Closing Entries and the Postclosing Trial Balance
155
Chapter 7 Accounting for Sales Accounts Receivable and Cash Receipts
189
Chapter 8 Accounting for Purchases Accounts Payable and Cash Payments
225
Chapter 10 Payroll Computations Records and Payment
299
Chapter 11 Payroll Taxes Deposits and Reports
335
Chapter 12 Accruals Deferrals and the Worksheet
369
Chapter 13 Financial Statements and Closing Procedures
409
The Home Depot 2012 Financial Statements
457
Glossary
473
Credits
478
Index
479

Chapter 9 Cash
261

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