Download Accounting Principles I (Cliffs Quick Review) by Elizabeth A Minbiole PDF

By Elizabeth A Minbiole

CliffsQuickReview direction publications disguise the necessities of your hardest sessions. Get an organization grip on center thoughts and key fabric, and attempt your newfound wisdom with evaluate questions.CliffsQuickReview Accounting ideas I is your logical, easy-to-grasp consultant to realizing the language of industrial. This advisor introduces each one subject, defines key words, and walks you thru each one pattern challenge step by step. very quickly, you may be able to take on the most important innovations during this booklet such asGenerally approved accounting principlesDouble-entry bookkeepingAdjustments and fiscal statementsInventory systemsSubsidiary ledgers and specific journalsCash controlsEvaluating money owed receivableOperating assetsCliffsQuickReview Accounting ideas I acts as a complement for your textbook and to lecture room lectures. Use this reference whatsoever that matches your individual variety for examine and evaluation — you opt what works top along with your wishes. no matter if you learn the booklet from hide to hide or specialize in pick out themes, you usually get transparent, jargon-free factors of the basics, supplemented with equations, charts, and tables.With titles to be had for the entire most well-liked highschool and school classes, CliffsQuickReview publications are a accomplished source which can assist you get the very best grades.

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Accounting Principles I (Cliffs Quick Review)

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1. i. iT•. ' ~i . '•i . T~, ACCOUNTING PRINCIPLES I ANALYZING AN D RECORDING TRANSACTIONS Transaction 4 : On April 5, Mr . Green purchases $30 worth of gaso line to power the mowers during April . Since the gas is a cost o f doing business during the present accounting period, an expens e account (gas expense) increases and is debited for $30 . ) In addition, an asset account (cash) decreases and is credite d for $30. General Journal GJ 1 Gas Expense 51 0 Date Explanation 20X2 ---- --------------Apr_ 5 Gas for lawnmowers _ Ref.

Debit GJ2 ____ 22 0 Credit _ _ _79 Balance _ _ _ 79 CLIFFS QUICK REVIE W ADJUSTMENTS AND FINANCIA L STATEMENTS Adjustment C : Mr. Green's part-time employee earns $80 during the last four days of April but will not be paid until May 10. Thi s requires an adjusting entry that increases (debits) wages expense for $80 and that increases (credits) wages payable for $80 . General Journal GJ 2 Date Account Title and Description Ref. _ _ _ 30_ Wages Expense Wages Payable Accrue wages 4-27 to 4-3 0 Debit 500 210 Credi t 80 80 500 Wages Expense Date Ref .

Y. •M• T •4. ,' . •y: ~ •rir• : GJ2 _ _ _ _ _ _ _ _ _ _50 _ A105 CLIFFS QUICK REVIEW Transaction 13 : On April 30, five of the eight previously billed customers each pay $50 . Therefore, one asset account (cash) increase s and is debited for $250, and another asset account (accounts receivable) decreases and is credited for $250 . General Journal GJ 2 Date Account Title and Description Ref. Debit Credi t Cash Date Explanation Ref. ~. tii. -~;:~. ~ ;F; !.!. •i . :•;•i;~1~~. , ~ ;~, ' ' . I . •I• .

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