Century 21 Accounting: Multicolumn Journal » (9th Edition)

Claudia B. Gilbertson has taught as a high school instructor for 11 years and as a community college instructor for 13 years. She is currently a teaching professor at North Hennepin Community College.

Mark W. Lehman is assistant professor of accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University where he teaches Accounting Information Systems and Auditing. A former auditor with Price Waterhouse Coopers, Professor Lehman currently incorporates a variety of computer-based projects into his auditing course, using Excel, Access and Power Point.

Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A&M University—Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.

Century 21's new approach to Working Papers simplifies the paper trail. Each problem has an individual set of working paper pages that can be completed and turned in for grading. We've eliminated the overlap between problems, making it easier for students to complete and teachers to grade. These Working Papers are to be used in the study of chapters 17-24 of C21 Accounting, Multicolumn Journal Approach. Forms are provided for: Work Together exercises, On Your Own exercises, Application Problems, Mastery Problems, Challenge Problems, Reinforcement Activities 1 and 2. Printed on each page is the number of the problem in the textbook for which the form is to be used. Also shown is a specific instruction number for which the form is to be used. You may not have to use every form that is provided. The pages are perforated so that they can be removed.

Part 1: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP. 1. Starting a Proprietorship: Changes that Affect the Accounting Equation. 2. Analyzing Transactions into Debit and Credit Parts. 3. Journalizing Transactions. 4. Posting to a General Ledger. 5. Cash Control Systems. Reinforcement Activity 1--Part A. 6. Work Sheet for a Service Business. 7. Financial Statements for a Proprietorship. 8. Recording Adjusting and Closing Entries for a Service Business. Reinforcement Activity 1--Part B. Simulation 1 Description. Part 2: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION. 9. Journalizing Purchases and Cash Payments. 10. Journalizing Sales and Cash Receipts Using Special Journals. 11. Posting to General and Subsidiary Ledgers. 12. Preparing Payroll Records. 13. Payroll Accounting, Taxes, and Reports. Reinforcement Activity 2--Part A. 14. Work Sheet for a Merchandising Business. 15. Financial Statements for a Corporation. 16. Recording Adjusting and Closing Entries for a Corporation. Reinforcement Activity 2--Part B. Simulation 2 Description. Part 3: ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION. 17. Accounting for Uncollectible Accounts Receivable. 18. Accounting for Plant Assets and Depreciation. 19. Accounting for Inventory. 20. Accounting for Notes and Interest. Reinforcement Activity 3--Part A. 21. Accounting for Accrued Revenue and Expenses. 22. End-of-Fiscal-Period Work for a Corporation. Reinforcement Activity 3--Part B. Simulation #3 Description. Part 4: ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. App. A:Statement of Cash Flows. App. B: Best Buy's Annual Report. App. C: Accounting Concepts. App. D: Using a Calculator and Computer Keypad. App. E: Recycling Problems. App. F: Answers to Audit Your Understanding. Glossary.
Index.