THE ACCOUNTING CYCLE

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1、LARRYM.WALTHER;CHRISTOPHERJ.SKOUSENTHEACCOUNTINGCYCLEDOWNLOADFREETEXTBOOKSATBOOKBOON.COMNOREGISTRATIONNEEDEDTheAccountingCycle©2009LarryM.Walther,undernonexclusivelicensetoChristopherJ.Skousen&VentusPublishingApS.Allmaterialinthispublicationiscopyrighted,andtheexclusivepropertyofLar

2、ryM.Waltherorhislicensors(allrightsreserved).ISBN978-87-7681-486-1DownloadfreeebooksatBookBooN.com2TheAccountingCycleContentsContentsPart1:WelcometotheWorldofAccounting81.AccountingInformation91.1AccountingDefned91.2FinancialAccounting91.3ManagerialAccounting101.4AQualityInformation

3、System101.5InherentLimitations112.TheAccountingProfessionandCareers122.1AccountingandProfessionalEthics123.TheFundamentalAccountingEquation133.1Assets133.2Liabilities133.3Owners’Equity133.4BalanceSheet144.HowTransactionsImpacttheAccountingEquation164.1EdelweissCollectsanAccountRecei

4、vable164.2EdelweissBuysEquipmentWithLoanProceeds174.3EdelweissProvidesServicestoaCostumeronAccount184.4EdelweissPaysExpensesWithCash194.5GeneralizingAbouttheImpactofTransactions194.6DistinguishingBetweenRevenueandIncome20what‘smissinginthisequation?YoucouldbeoneofourfuturetalentsPle

5、aseclicktheadvertmaeRsKinteRnationaLteChnoLogY&sCienCePRogRammeAreyouabouttograduateasanengineerorgeoscientist?Orhaveyoualreadygraduated?Ifso,theremaybeanexcitingfutureforyouwithA.P.Moller-Maersk.www.maersk.com/mitasDownloadfreeebooksatBookBooN.com3TheAccountingCycleContents5.TheCor

6、eFinancialStatements215.1FinancialStatements215.2IncomeStatements225.3TheStatementofRetainedEarnings225.4BalanceSheet245.5StatementofCashFlows245.6Articulation265.7UnlockingtheMysteryofArticulation27Part2:InformationProcessing286.Accounts,DebitsandCredits296.1Accounts306.2DebitsandC

7、redits306.3TheFallacyof“+/-”Nomenclature316.4TheDebit/CreditRules326.5Assets/Expenses/Dividends326.6Liabilities/Revenues/Equity326.7AnalysisofTransactionsandEvents336.8DetermininganAccount’sBalance336.9ACommonMisunderstandingAboutCredits347.TheJournal367.1IllustratingtheAccountingJo

8、urnal367.2SpecialJo