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Basic Accounting Concepts, Principles and Procedures, Vol. 1
by:Gregory R. Mostyn
Basic Accounting Concepts, Principles, and Procedures Volumes 1 and 2 together provide the student and self-study user the most complete introduction to basic accounting available, at a price that ensures outstanding value. Together, both volumes and included disks provide a package that contains all the individual resources that are typically required of...
Basic Accounting Concepts, Principles, and Procedures Volumes 1 and 2 together provide the student and self-study user the most complete introduction to basic accounting available, at a price that ensures outstanding value. Together, both volumes and included disks provide a package that contains all the individual resources that are typically required of a student in a first-course accounting class, plus extra content that serves both as enrichment and as a practical resource. The two volumes together include: * Academic-quality texts with comprehensive content explained in an easy-to-understand, step-by step style * Templates that provide a printable unlimited supply of accounting paper including worksheets, general journal, special journals, and ledger accounts * Practice sets for both merchandising and service businesses * End of chapter reviews with hundreds of review questions and reinforcement problems * Detailed solutions to questions, problems, and practice sets * Cumulative practice tests with solutions and review guidance * Internet exercises to guide the reader in building an Accounting Resources folder. Supplmental Content: Special tips and practical help, such as a checklist for accounting software, what to do when you cannot balance the checkbook (bank reconciliation) and accounting ethics guidelines; comprehensive basic math review, beginning at the most elementary level and continuing through decimals, percentages, signed numbers, order of operations, fractions, and basic algebra, all with problems and solutions; alternative recording techniques and error correction methods. Volume 1 begins by introducing the reader to essential business concepts and business types. This is followed by an overview of the accounting process and in-depth training in transaction analysis. This approach makes it much easier for the reader to understand the procedures in a basic accounting system, particularly the use of debits and credits, than with traditional texts. After this preparation, the text explains the essential elements and procedures of a basic accounting system: chart of accounts, debits/credits, journal, ledger and ledger accounts, posting process, trial balance, and preparation of financial statements from trial balance. The final section of the book provides a comprehensive introduction to corporate accounting. This includes an explanation of the corporate entity, corporate stock transactions, stockholder equity changes, and corporate financial statements.
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