Note : Each chapter concludes with a Summary, Demonstration Problem, Glossary, Self-Test, Questions for Discussion, Exercises, Problems - Set A, Problems - Set B, Mini-Cases, "A Case of Ethics," and Answers to Self-Test.
Chapter 1. The Computerized Accounting Environment
Accounting and Accountants
Peachtree Accounting for Windows
Accounting Careers
Accounting Principles
Accrual-Basis versus Cash-Basis Accounting
Ownership Structures
Business Activities
Users of Accounting Information
Software
Looking Ahead
Chapter 2. Analyzing Transactions : The Accounting Equation
The Accounting Equation
Analyzing Transactions
Summary of December Transactions
Financial Statements
Chapter 3. Analyzing Transactions : Debits and Credits
The T-Account
Debits and Credits
Debit and Credit Review
Normal Balances
Chart of Accounts
Data Entry Sheet
Analyzing Transactions Using Debits and Credits
Summary of Transactions
Chapter 4. Journalizing and Posting
The General Journal
Starting Peachtree Accounting for Windows
Printing the Chart of Accounts
Recording Journal Entries Using the "General Journal Entry" Window
Printing the General Journal
Posting to the General Ledger
Printing the General Ledger
Printing the Trial Balance
Backing up Your Chapter 4 Data
Chapter 5. Adjusting Entries
The Purpose of Adjusting Entries
The Adjustment for Supplies
The Adjustment for Insurance
The Adjustment for Wages
The Adjustment for Depreciation
Restoring Data from Chapter 4
Journalizing the Adjusting Entries and Adding New Accounts
Printing the Adjusting Entries
Posting the Adjusting Entries
Printing the General Ledger
Printing the Adjusted Trial Balance
Backing up Your Chapter 5 Data
Appendix 5A - Depreciation
Depreciation Terminology
Depreciation Methods
Depreciation and Federal Income Taxes
Chapter 6. Internal Control : Focus on Cash
Internal Controls
The Petty Cash Fund
Restoring Data from Chapter 5
The Change Fund
Cash Short and Cash Over
Checking Account
Bank Reconciliation
The Reconciliation Process
Using PAW's Account Reconciliation Feature
Printing the Account Reconciliation Report
Printing the Trial Balance
Backing up Your Chapter 6 Data
Innovations in Banking
Chapter 7. Financial Statements and Closing the Fiscal Year
Financial Statements
Restoring Data from Chapter 6
Printing the Financial Statements
Fiscal Year and Interim Periods
Closing the Fiscal Year
Using PAW to Close the Fiscal Year
Printing the Post-Closing Trial Balance
Backing up Your Chapter 7 Data
Comprehensive Review Problem 1
Chapter 8. Merchandising Business : Accounting for Purchases
A Merchandising Business
The Purchasing Process
The Merchandising Inventory Account
Types of Inventory Systems
The Vendor Ledger
Loading the TKT Products Company Data
Special Journals
The Purchase Invoice
Recording Purchases
Recording Purchase Returns and Allowances
Additional TKT Products Transactions
Printing the Purchase Journal
Posting the Purchase Journal
Printing the Vendor Ledger
Backing up Your Data
Chapter 9. Merchandising Business : Cash Payments
Transportation Charges
Cash Discounts
Restoring Data from Chapter 8
The Payments Task
Paying Specific Vendor Invoices
Printing the Check
Paying Specific Invoices Less Returns
Cash Purchases
Additional TKT Products Transactions
Printing the Cash Disbursements Journal
Posting the Cash Disbursements Journal
Printing the Vendor Ledger
Backing up Your Chapter 9 Data
Chapter 10. Merchandising Business : Accounting for Sales
Trade Discounts
The Customer Ledger
Assigning the Cost of Merchandise Inventory (FIFO)
Restoring Data from Chapter 9
Recording Sales
Printing the Sales Invoice
Recording Sales Tax
Recording Sales Returns and Allowances
Additional TKT Products Transactions
Posting the Sales Journal
Printing the Sales Journal
Printing the Customer Ledger
Backing up Your Chapter 10 Data
Chapter 11. Merchandising Business : Cash Receipts
Sales Discounts
Restoring Data from Chapter 10
The Receipts Task
Recording Receipts on Account
Additional TKT Products Transactions
Posting the Cash Receipts Journal
Printing the Cash Receipts Journal
Printing the Customer Ledger
Backing up Your Chapter 11 Data
Chapter 12. Payroll : Employee Earnings and Deductions
Employees versus Independent Contractors
Employee Compensation
Understanding the Payroll Process
Computation of Total Earnings
Deductions
Computation of Net Pay
Restoring Data from Chapter 11
Adding the Payroll Checking Account
Electronic Funds Transfer
Printing the Employee List
Recording the Payroll
Printing the Paycheck
TKT's Other Employees
Posting the Payroll Journal
Additional Practice
Backing up Your Chapter 12 Data
Chapter 13. Payroll : Employer Taxes and Other Responsibilities
Employer's Payroll Taxes
Restoring Data from Chapter 12
Recording the Employer's Payroll Tax Expense
Tax Payments
Wage and Tax Statement (Form W-2)
Transmittal of Wage and Tax Statements (Form W-3)
Backing up Your Chapter 13 Data
Workers' Compensation Insurance
Chapter 14. Merchandising Business : Month End
Restoring Data from Chapter 13
Unearned Revenue
Recording Adjustments for Supplies, Insurance, Wages, and Depreciation
Using PAW to Journalize the Adjusting Entries
Printing the Adjusting Entries
Posting the Adjusting Entries
Replenishing Petty Cash
Preparing Two Bank Reconciliations
Printing the Trial Balance
Backing up Your Chapter 14 Data
Chapter 15. Merchandising Business : Year End
Financial Statements
Income Statement
Balance Sheet
Statement of Cash Flow
Interrelationship of the Financial Statements
Restoring Data from Chapter 14
Printing the Financial Statements
Closing the Fiscal Year
Using PAW to Close the Fiscal Year
Printing the Post-Closing Trial Balance
Backing up Your Chapter 15 Data
The Accounting Cycle
Comprehensive Problem 2
Appendix A : Installing Peachtree Accounting Software
Appendix B : Loading the Kitchen Taylor Data Disk
Index
