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COMMUNICATING ACCOUNTING INFORMATIONWHO USES ACCOUNTING REPORTS? ACCOUNTING
ACCOUNTING FOR ASSETS
Recording Changes in Financial Position
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accounting period accounting principles accounting records accounting system Accounts payable accounts receivable Accumulated depreciation adjusting entries amortization assume balance sheet bank bonds book value building capital stock carrying value cash payments cash receipts chapter closing entries column common stock company's controlling account corporation cost current assets customers debit and credit December 31 depreciation expense discount dollar employees ending inventory entry to record example expense accounts Explain financial statements gross profit illustrated included income statement Income Summary account income tax Instructions a Prepare interest expense internal control investment investors invoice issued land ledger accounts loss merchandise method month note payable note receivable November office equipment operations owner's equity paid partners partnership payroll posting preferred stock Prepare journal entries Problem purchase Real Estate Company retained earnings Roberts Real Estate Salaries expense sold special journals stockholders subsidiary ledger tion treasury stock trial balance Unearned voucher year-end