Books by Delisa

Financial Accounting Flipper 1

by James, Delisa

Introduction to financial accounting. First year, college level. Categories - Major Account Groups; Accounting Equations; Debits/Credits; "T" Account; Accounting Logic & Rules; Applying Rules of Debit and Credit: Accounts Involved, Kind of Accounts, Increase or Decrease, Identify Accounts; Steps in the Accounting Cycle; General Journal; Posting to General Ledger; Trial Balance; Worksheet; Adjusting Entries: Prepaid Expenses, Depreciation of Fixed Assets, Unearned Revenue, Accrued Expenses; Closing Entries: Income Summary or Revenue & Expense Summary; Merchandising Companies; Periodic & Perpetual Accounting; Periodic Inventory & Closing Entries; Income Statement: Merchandising Companies; Income Statement: Format; Cost of Goods Sold Cost of Goods Sold; Special Journals: Sales Journals, Cash Receipts Journal, Cash Payments Journal, Purchases Journal, General Journal; Bad Debt Expense; Allowance for Bad Debt; Estimate Bad Debts: Percent of Net Credit Sales, Percent of Accounts Receivable