Test Bank for Accounting Principles, 9th Edition: Jerry J. Weygandt

Product details:

• ISBN-10 ‏ : ‎ 0470539119
• ISBN-13 ‏ : ‎ 978-0470539118
• Author: Jerry J. Weygandt

Accounting Principles, 9^th Canadian Edition empowers students to succeed by providing a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective.

Table contents:

• Unit 1: What is Accounting

  • Introduction: What Is Accounting
  • Accounting Defined
  • Users of Accounting Information
  • Types of Businesses and Business Activities
  • Ethics in Accounting
  • Exercises: Unit 1
  • Glossary Unit 1

• Unit 2: Accounting Principles and Practices

  • Introduction: Accounting Principles and Practices
  • GAAP – Generally Accepted Accounting Principles
  • Account Types
  • The Basic Accounting Equation
  • Financial Statements
  • Accounting in the Headlines
  • Glossary: Lesson 2
  • Exercises: Unit 2

• Unit 3: The Accounting Cycle

  • Introduction: The Accounting Cycle
  • The Accounting Cycle
  • Accounts, Journals, Ledgers, and Trial Balance
  • General Rules for Debits and Credits
  • Journal Entries
  • Posting to the General Ledger
  • Preparing a Trial Balance
  • Glossary: Lesson 3
  • Debit and Credit Review
  • Exercises: Unit 3

• Unit 4: Completion of the Accounting Cycle

  • The Accrual Basis and Cash Basis of Accounting
  • Classes and Types of Adjusting Entries
  • Adjusting for Accrued Items
  • Adjusting for Deferred Items
  • Preparing an Adjusted Trial Balance
  • Preparing Financial Statements
  • Closing Entries
  • Accounting in the Headlines
  • Glossary: Completing the Accounting Cycle
  • Exercises: Unit 4

• Unit 5: Accounting For a Merchandising Enterprise

  • Merchandising Business
  • Merchandise Inventory
  • Buyer Entries under Perpetual Method
  • Seller Entries under Perpetual Inventory Method
  • Buyer Entries under Periodic Inventory System
  • Seller Entries under Periodic Inventory Method
  • Glossary: Accounting for a Merchandising Enterprise
  • Exercises: Unit 5

• Unit 6: Financial Reporting for a Merchandising Enterprise

  • Adjusting Entries for a Merchandising Company
  • Merchandising Financial Statements
  • Journalizing Closing Entries for a Merchandising Enterprise
  • Impacts of Inventory Errors on Financial Statements
  • Accounting in the Headlines
  • Exercises: Unit 6

• Unit 7: Inventory Valuation Methods

  • Merchandise Inventory
  • Inventory Methods for Ending Inventory and Cost of Goods Sold
  • Methods Under a Periodic Inventory System
  • Effects of Choosing Different Inventory Methods
  • Lower of Cost or Market Rule
  • Internal Control Issues and Procedures for Inventory
  • Exercises: Unit 7

• Unit 8: Accounting Information Systems

  • Principles of Accounting Systems
  • Special Journals
  • Subsidiary Ledgers and Control Accounts
  • Internal Control and Accounting System Design
  • Accounting in the Headlines
  • Exercises: Unit 8

• Unit 9: Cash

  • Internal Control Structure
  • Cash and Internal Control
  • Preparing a Bank Reconciliation
  • Petty Cash
  • Accounting in the Headlines
  • Exercises: Unit 9

• Unit 10: Receivables

  • Receivables
  • Subsidiary Ledgers and Control Accounts
  • Direct Write-Off and Allowance Methods
  • Estimating Bad Debts
  • Accounting for Credit Card Sales
  • Accounting for Notes Receivable
  • Exercises: Unit 10

• Unit 11: Plant Assets and Intangible Assets

  • Long Term Assets
  • Entries for Cash and Lump-Sum Purchases of Property, Plant and Equipment
  • Methods for Computing Depreciation
  • Computing Book value
  • Asset Disposal
  • Journalize Entries for Trade-In of Similar Assets
  • Natural Resources and Depletion
  • Journalizing Adjusting Entries for Depletion
  • Intangible Assets
  • Exercises: Unit 11

• Unit 12: Current Liabilities and Payroll

  • Accounting for Current Liabilities
  • Entries Related to Notes Payable
  • Accounting for Contingent Liabilities
  • Recording Transactions Related to Product Warranties
  • Payroll Accounting Defined
  • Payroll Accounting Entries
  • Exercises: Unit 12

• Unit 13: Forms of Business Organizations

  • Sole Proprietorships and Partnerships
  • Journal Entries for Partnerships
  • Changes to the Partners
  • Corporations
  • Common and Preferred Stock
  • Journal Entries to Issue Stock
  • Treasury Stock
  • The Stockholder’s Equity Section of the Balance Sheet
  • Exercises: Unit 13

• Unit 14: Stockholders’ Equity, Earnings and Dividends

  • Retained Earnings: Entries and Statements
  • Entries for Cash Dividends
  • Stock Dividends and Splits
  • Items Reported on a Corporate Income Statement
  • Exercises: Unit 14

• Unit 15: Long-Term Liabilities and Investment in Bonds

  • Long-Term Financing
  • Recording Entries for Bonds
  • Redeeming Bonds Payable
  • Capital Leases and Operating Leases
  • Accounting for Investment in Bonds
  • Exercises: Unit 15

• Unit 16: Investment in Stocks

  • Investment of Stocks in Other Corporations
  • Cost Method
  • Equity Method
  • Consolidated Financial Statements
  • Exercises: Unit 16

• Unit 17: Statement of Cash Flows

  • The Statement of Cash Flows
  • Direct and Indirect Methods for Preparing a Statement of Cash Flows
  • Cash Flows From Investing and Financing
  • Preparing a Statement of Cash Flow
  • Accounting in the Headlines
  • Exercises: Unit 17

• Unit 18: Financial Statement Analysis

  • Analyzing Comparative Financial Statements
  • Calculating Trend Percentages
  • Common-Size Financial Statements
  • Calculate Ratios That Analyze a Company’s Short-Term Debt-Paying Ability
  • Ratios That Analyze a Company’s Long-Term Debt Paying Ability
  • Ratios That Analyze a Company’s Earnings Performance
  • Ratio Summary
  • Exercises: Unit 18

• Appendix: Partnerships

  • Sole Proprietorships and Partnerships
  • Journal Entries for Partnerships
  • Changes to the Partners
  • Exercises: Appendix B (revise questions)

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