Accounting I & II

chapter

Objectives

Chapter 1

Analyze how transactions change owner's equity in an accounting equation.

Chapter 2

Analyze how transactions affect accounts.

Chapter 3

Record transactions in the multicolumn journal.

Chapter 4

Post separate amounts and totals from a journal to a general ledger.

Chapter 5

Prepare checks and reconcile a checking account. Record transactions for dishonored checks, electronic banking, and petty cash.

Chapter 6

Create a work sheet and plan adjusting entries. Journalize and post adjusting entries.

Chapter 7

Prepare an income statement, statement of owner's equity, and a balance sheet.

Chapter 8

Record and post closing entries. Prepare a post-closing trial balance.

Chapter 9

Record and post transactions in a purchases and cash payments for a merchandising business organized as a corporation.

Chapter 10

Record and post transactions for sales and cash receipts for a merchandising business organized as a corporation. 

Chapter 11

Record and post transactions in a general journal for a merchandising business organized as a corporation.

Chapter 12

Calculate employee earnings, determine payroll tax withholding, and prepare payroll records and checks.

Chapter 13

Record payroll and payroll taxes.

Chapter 14

Record and post transactions for uncollectible accounts receivable. 

Chapter 15

Plan and post adjusting entries for a corporation.

Chapter 16

Prepare an income statement, statement of stockholders' equity, balance sheet, post-closing trial balance, and record closing entries for a corporation.

Chapter 17

Analyze financial statements using finical ratios.

Chapter 18

Record transactions for a corporation to acquire additional capital.

Chapter 19

Record transactions for plant assets.

Chapter 20

Determine the quantity and cost of merchandise inventory.

Chapter 21

Record accounting entries for accruals and deferrals.

Chapter 22

Prepare end-of-fiscal-period work for a corporation.

Chapter 23

Form and dissolve a partnership.

Chapter 24

Record international and internet sales.

 

Power Standards

1.2.1.9-Identify and explain the classifications within assets, liabilities and equity.

1.4a.1.4-Define assets, liabilities, equity, revenue, expenses, gains, and losses.

1.4b.1.2-Record transactions for accounts receivable, including write-offs, and recoveries.

1.4c.1.1-Record transactions for accounts payable and other short-term debt.

1.4d.1.3-Record equity-related transactions.

1.4e.1.2-Record revenue-related transactions.

1.4f.1.2-Record expense-related transactions.

1.5.1.8-Explain the need for adjusting entries and record adjusting entries.

1.5.1.9-Explain the purpose of the closing process and record closing entries.

1.5.1.10-Prepare the financial statements for different types of business operations and ownership structures.

Accounting Counts!

Chapter 1

Lesson 1-1 Notes | 1-1 Working Papers

Lesson 1-2 Notes | 1-2 Working Papers

Lesson 1-3 Notes | 1-3 Working Papers

Chapter 2

Lesson 2-1 Notes | 2-1 Working Papers

Lesson 2-2 Notes | 2-2 Working Papers

Lesson 2-3 Notes | 2-3 Working Papers

Chapter 3

Lesson 3-1 Notes | 3-1 Working Papers

Lesson 3-2 Notes | 3-2 Working Papers

Lesson 3-3 Notes | 3-3 Working Papers

Lesson 3-4 Notes | 3-4 Working Papers

Chapter 4

Lesson 4-1 Notes | 4-1 Working Papers

Lesson 4-2 Notes | 4-2 Working Papers

Lesson 4-3 Notes | 4-3 Working Papers

Lesson 4-4 Notes | 4-4 Working Papers

Chapter 5

Lesson 5-1 Notes | 5-1 Working Papers

Lesson 5-2 Notes | 5-2 Working Papers

Lesson 5-3 Notes | 5-3 Working Papers

Lesson 5-4 Notes | 5-4 Working Papers

Chapter 6

Lesson 6-1 Notes | 6-1 Working Papers

Lesson 6-2 Notes | 6-2 Working Papers

Lesson 6-3 Notes | 6-3 Working Papers

Lesson 6-4 Notes | 6-4 Working Papers

Chapter 7

Lesson 7-1 Notes | 7-1 Working Papers

Lesson 7-2 Notes | 7-2 Working Papers

Chapter 8

Lesson 8-1 Notes | 8-1 Working Papers

Lesson 8-2 Notes | 8-2 Working Papers

Chapter 9

Lesson 9-1 Notes | 9-1 Working Papers

Lesson 9-2 Notes | 9-2 Working Papers

Lesson 9-3 Notes | 9-3 Working Papers

Lesson 9-4 Notes | 9-4 Working Papers

Lesson 9-5 Notes | 9-5 Working Papers

Chapter 10

Lesson 10-1 Notes | 10-1 Working Papers

Lesson 10-2 Notes | 10-2 Working Papers

Lesson 10-3 Notes | 10-3 Working Papers

Lesson 10-4 Notes | 10-4 Working Papers

Chapter 11

Lesson 11-1 Notes | 11-1 Working Papers

Lesson 11-2 Notes | 11-2 Working Papers

Lesson 11-3 Notes | 11-3 Working Papers

Chapter 12

Lesson 12-1 Notes | 12-1 Working Papers

Lesson 12-2 Notes | 12-2 Working Papers

Lesson 12-3 Notes | 12-3 Working Papers

Lesson 12-4 Notes | 12-4 Working Papers

Chapter 13

Lesson 13-1 Notes | 13-1 Working Papers

Lesson 13-2 Notes | 13-2 Working Papers

Lesson 13-3 Notes | 13-3 Working Papers

Lesson 13-4 Notes | 13-4 Working Papers

Chapter 14

Lesson 14-1 Notes | 14-1 Working Papers

Lesson 14-2 Notes | 14-2 Working Papers

Lesson 14-3 Notes | 14-3 Working Papers

Chapter 15

Lesson 15-1 Notes | 15-1 Working Papers

Lesson 15-2 Notes | 15-2 Working Papers

Lesson 15-3 Notes | 15-3 Working Papers

Lesson 15-4 Notes | 15-4 Working Papers

Chapter 16

Lesson 16-1 Notes | 16-1 Working Papers

Lesson 16-2 Notes | 16-2 Working Papers

Lesson 16-3 Notes | 16-3 Working Papers

Lesson 16-4 Notes | 16-4 Working Papers

Lesson 16-5 Notes | 16-5 Working Papers

Chapter 17

Lesson 17-1 Notes | 17-1 Working Papers

Lesson 17-2 Notes | 17-2 Working Papers

Lesson 17-3 Notes | 17-3 Working Papers

Lesson 17-4 Notes | 17-4 Working Papers

Chapter 18

Lesson 18-1 Notes | 18-1 Working Papers

Lesson 18-2 Notes | 18-2 Working Papers

Lesson 18-3 Notes | 18-3 Working Papers

Lesson 18-4 Notes | 18-4 Working Papers

Chapter 19

Lesson 19-1 Notes | 19-1 Working Papers

Lesson 19-2 Notes | 19-2 Working Papers

Lesson 19-3 Notes | 19-3 Working Papers

Lesson 19-4 Notes | 19-4 Working Papers

Lesson 19-5 Notes | 19-5 Working Papers

Lesson 19-6 Notes | 19-6 Working Papers

Chapter 20

Lesson 20-1 Notes | 20-1 Working Papers

Lesson 20-2 Notes | 20-2 Working Papers

Lesson 20-3 Notes | 20-3 Working Papers

Chapter 21

Lesson 21-1 Notes | 21-1 Working Papers

Lesson 21-2 Notes | 21-2 Working Papers

Chapter 22

Lesson 22-1 Notes | 22-1 Working Papers

Lesson 22-2 Notes | 22-2 Working Papers

Lesson 22-3 Notes | 22-3 Working Papers

Lesson 22-4 Notes | 22-4 Working Papers

Chapter 23

Lesson 23-1 Notes | 23-1 Working Papers

Lesson 23-2 Notes | 23-2 Working Papers

Lesson 23-3 Notes | 23-3 Working Papers

Chapter 24

Lesson 24-1 Notes | 24-1 Working Papers

Lesson 24-2 Notes | 24-2 Working Papers

Accounting I and II Book.jpg