By Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

ISBN-10: 0132569051

ISBN-13: 9780132569057

retail quality

With its tried-and-true framework and revered writer staff, Horngren/Harrison/Oliver's Accounting—when mixed with MyAccountingLab—is the relied on selection for teachers and scholars of rules of Accounting.

Accounting and the enterprise setting;
Recording company Transactions;
The Adjusting approach;
Completing the Accounting Cycle;
Merchandising Operations;
Merchandise stock;
Internal keep watch over and funds;
Plant resources and Intangibles;
Current Liabilities and Payroll;
Long-Term Liabillities, Bonds Payable, and category of Liabilities at the stability Sheet;
Corporations, Paid-In Capital, and the stability Sheet;
Corporations: results on Retained profits and the source of revenue assertion;
Statement of money Flows;
Financial assertion research;
Statement of money Flows;
Financial assertion research;
Introduction to administration Accounting;
Job Order and procedure Costing;
Activity-Based Costing and different Cost-Management instruments;
Cost-Volume-Profit research;
Short-Term enterprise judgements;
Capital funding judgements and the Time price of cash;
The grasp price range and accountability Accounting;
Flexible Budgets and conventional expenses;
Performance overview and the Balanced Scorecard industry:

For a person drawn to studying the foundations of accounting.

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Extra resources for Accounting (9th Edition)

Sample text

In an LLC, the business—and not the members of the LLC—is liable for the company’s debts. This arrangement prevents an unethical partner from creating a large liability for the other partners, much like the protection a corporation has. Today most proprietorships and partnerships are organized as LLCs and LLPs. An LLC has one or more owners called members. Not-for-Profits A not-for-profit is an organization that has been approved by the Internal Revenue Service to operate for a religious, charitable, or educational purpose.

Bought $500 of office supplies on account. 4. Received $5,500 cash from clients for service revenue earned. 5. Performed services for clients on account, $3,000. 6. Paid cash expenses: computer rent, $600; office rent, $1,100; employee salary, $1,200; utilities, $400. 7. Paid $300 on the account payable created in transaction 3. 8. Bright buys $200 of groceries. This is not a transaction of the business. 9. Collected $1,000 on the account receivable created in transaction 5. 10. Sold land for cash at its cost of $9,000.

Unlimited Liability of Owner A proprietor has unlimited liability for the business’s debts. General partners in partnerships have the same liability; however, stockholders in corporations have limited liability. This unlimited liability makes owning a proprietorship unattractive due to the owner’s real fear of losing his or her personal wealth if the proprietorship fails. Unification of Ownership and Management The owners of a proprietorship also manage the business. This unification between owners and management is beneficial to the proprietorship and its sole owner because their goals are the same.

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Accounting (9th Edition) by Charles T. Horngren, Walter T. Harrison Jr., M. Suzanne Oliver

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