Download Accounting Principles I (Cliffs Quick Review) by Elizabeth A Minbiole PDF

By Elizabeth A Minbiole

CliffsQuickReview path courses conceal the necessities of your hardest sessions. Get a company grip on center innovations and key fabric, and try out your newfound wisdom with evaluation questions.CliffsQuickReview Accounting rules I is your logical, easy-to-grasp advisor to figuring out the language of industrial. This consultant introduces every one subject, defines key phrases, and walks you thru every one pattern challenge step by step. very quickly, you will be able to take on the most important suggestions during this publication such asGenerally accredited accounting principlesDouble-entry bookkeepingAdjustments and fiscal statementsInventory systemsSubsidiary ledgers and designated journalsCash controlsEvaluating debts receivableOperating assetsCliffsQuickReview Accounting ideas I acts as a complement for your textbook and to school room lectures. Use this reference in any respect that matches your individual variety for learn and overview — you opt what works most sensible together with your wishes. even if you learn the ebook from disguise to hide or specialize in choose subject matters, you usually get transparent, jargon-free motives of the basics, supplemented with equations, charts, and tables.With titles to be had for all of the preferred highschool and school classes, CliffsQuickReview courses are a finished source that could assist you get the absolute best grades.

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Extra resources for Accounting Principles I (Cliffs Quick Review)

Example text

If the number 2 divides evenly into thi s difference, look for an account balance that equals half the differenc e and that incorrectly appears in the column with the larger total . If the Greener Landscape Group's $50 accounts payable balance were mistakenly put in the debit column, for example, total debits would b e $100 greater than total credits on the trial balance . If the number 9 divides evenly into the difference between th e debit and credit balance totals, look for a transposition error in one o f the account balances .

General Journal GJ 1 Debit Credi t Date Account Title and Description Ref. _20X2 100___ 15L000 _Apr_1_ Cash 300 15000 _ ________ J_ Green1 Capital Owner investment -------------------------------------------- Cash Date Explanation 20X2 Apr_ 1 Owner investment _ _ 100 Ref . Debit Credit Balance GJ1 15,000 ____ 15,000 J . Green, Capital Date Explanation 20X2 Apr_ 1 Owner investment _ _ Ref. GJ Debit 30 0 Credit Balance 15,000 __ 5,000 Notice that the cash account has a debit balance and the J . Green, capital account has a credit balance .

I::ri:ri•~•••••• ~;t . r4••i':• isii •'•••'••••'•'••'• '•i': ri:%••~~:• ~i' •i'• ri:v• w• ____30 Earned revenue 54 GJ3 ____ 45 ___845 _ CLIFFS QUICK REVIEW ADJUSTMENTS AND FINANCIA L STATEMENTS Adjustment E : Mr. Green discovers that he used $25 worth of offic e supplies during April . He therefore makes a $25 adjusting entry to increase (debit) supplies expense and to decrease (credit) supplies . General Journal Date Account Title and Description Ref . , . ~! : :;'' . :~: :r;•: . ► '• :►:;•N, .

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