Sign in  |  Register
Advanced search
Publication Cover

CITATION

Lerner, Joel and Gokarn, Rajul. Schaum's Outline of Bookkeeping and Accounting, Fourth Edition. US: McGraw-Hill, 2009.

Schaum's Outline of Bookkeeping and Accounting, Fourth Edition

Authors: Joel Lerner and Rajul Gokarn

Published:  August 2009

eISBN: 9780071702492 0071702490 | ISBN: 9780071635363
Open eBook
  • Contents
  • Preface
  • Part I: The Bookkeeping Cycle
  • Chapter 1 Assets, Liabilities, and Capital
  • 1.1 Nature of Bookkeeping and Accounting
  • 1.2 Basic Elements of Financial Position: The Accounting Equation
  • Chapter 2 Debits and Credits: The Double-Entry System
  • 2.1 Introduction
  • 2.2 The Account
  • 2.3 Debits and Credits
  • 2.4 The Ledger
  • 2.5 The Chart of Accounts
  • 2.6 The Trial Balance
  • Chapter 3 Journalizing and Posting Transactions
  • 3.1 Introduction
  • 3.2 The Journal
  • 3.3 Journalizing
  • 3.4 Posting
  • Chapter 4 Financial Statements
  • 4.1 Introduction
  • 4.2 Income Statement
  • 4.3 Accrual Basis and Cash Basis of Accounting
  • 4.4 Balance Sheet
  • 4.5 Statement of Owner’s Equity
  • 4.6 The Statement of Cash Flows
  • 4.7 Financial Statement Summary
  • 4.8 Classified Financial Statements
  • Chapter 5 Adjusting and Closing Procedures
  • 5.1 Introduction: The Accrual Basis of Accounting
  • 5.2 Adjusting Entries Covering Recorded Data
  • 5.3 Adjusting Entries Covering Unrecorded Data
  • 5.4 Closing Entries
  • 5.5 Ruling Accounts
  • 5.6 Post-Closing Trial Balance
  • 5.7 Bookkeeping and Accounting Cycle
  • Comprehensive Review Problem
  • Examination I
  • Chapter 6 Computer Application: Peachtree Complete® Software Introduction
  • 6.1 Introduction
  • 6.2 Illustration
  • 6.3 Conclusion
  • Part II: Special Journals, Ledgers, and the Worksheet
  • Chapter 7 Repetitive Transactions: The Sales and the Purchases Journals
  • 7.1 Introduction
  • 7.2 Sales Journal
  • 7.3 Special Ledgers (Subsidiary Ledgers)
  • 7.4 Sales Returns and Discounts
  • 7.5 Types of Ledger Account Forms
  • 7.6 Purchases as a Cost
  • 7.7 Trade Discounts
  • 7.8 Purchase Control
  • 7.9 Purchase Invoices
  • 7.10 Purchases Journal
  • 7.11 Subsidiary Accounts Payable Ledger
  • 7.12 Return of Merchandise
  • 7.13 Purchase Discounts
  • Chapter 8 The Cash Journal
  • 8.1 Introduction
  • 8.2 Cash Receipts Journal
  • 8.3 Cash Disbursements Journal
  • 8.4 Combination Cash Journal
  • Comprehensive Review Problem
  • Chapter 9 Summarizing and Reporting via the Worksheet
  • 9.1 Introduction
  • 9.2 Worksheet Procedures for a Service Business
  • Examination II
  • Part III: Merchandising
  • Chapter 10 The Merchandising Company
  • 10.1 Introduction
  • 10.2 Purchases
  • 10.3 Adjusting Entry Procedures
  • 10.4 Worksheet Procedures
  • 10.5 Closing Entries
  • 10.6 Financial Statement Treatment
  • 10.7 Summary
  • Comprehensive Review Problem
  • Chapter 11 Costing Merchandise Inventory
  • 11.1 Introduction
  • 11.2 Determining Inventory: Physical Count
  • 11.3 Determining Inventory: Estimation
  • Chapter 12 Pricing Merchandise
  • 12.1 Trade Discounts
  • 12.2 Chain Discounts
  • 12.3 Cash Discounts
  • 12.4 Markup
  • 12.5 Selling Price as a Basis: Computing Percent Markup
  • 12.6 Cost as a Basis
  • 12.7 Markdowns
  • 12.8 Turnover—Ratios for Inventory
  • 12.9 Number of Days' Sales in Inventory
  • Examination III
  • Part IV: Specific Bookkeeping and Accounting Topics
  • Chapter 13 Negotiable Instruments
  • 13.1 Introduction
  • 13.2 Methods of Computing Interest
  • 13.3 Accounting for Notes Payable and Notes Receivable
  • 13.4 Discounting
  • 13.5 Dishonored Notes Receivable
  • 13.6 Recording Uncollectible Accounts
  • 13.7 Computing Uncollectible Accounts
  • 13.8 Recovery of Uncollectible Accounts
  • Chapter 14 Controlling Cash
  • 14.1 Introduction
  • 14.2 Controlling Cash Receipts
  • 14.3 Controlling Cash Disbursements
  • 14.4 Controlling Cash Balances
  • 14.5 Bank Statements
  • 14.6 Petty Cash
  • Chapter 15 Payroll
  • 15.1 Gross Pay
  • 15.2 Deductions from Gross Pay
  • 15.3 The Payroll System
  • 15.4 Recording the Payroll
  • Chapter 16 Property, Plant, and Equipment: Depreciation
  • 16.1 Fixed Assets
  • 16.2 Depreciation and Scrap Value
  • 16.3 Depreciation Methods
  • Examination IV
  • Part V: Other Business Organizations
  • Chapter 17 The Partnership
  • 17.1 Characteristics of the Partnership
  • 17.2 Formation of the Partnership
  • 17.3 Division of Net Income and Loss
  • 17.4 Admission of a New Partner
  • 17.5 Liquidation of a Partnership
  • Chapter 18 The Corporation
  • 18.1 Characteristics of the Corporation
  • 18.2 Corporate Terminology
  • 18.3 Advantages of the Corporate Form
  • 18.4 Disadvantages of the Corporate Form
  • 18.5 Equity Accounting for the Corporation
  • 18.6 Common Stock
  • 18.7 Preferred Stock
  • 18.8 Issue of Stock
  • 18.9 Book Value
  • 18.10 Earnings per Share
  • 18.11 Bond Characteristics
  • 18.12 Funding by Stock versus Funding by Bonds
  • Examination V
  • Appendix: Mathematics
  • A.1 Operations with Decimals
  • A.2 Percentages
  • A.3 Statistical Methods
  • Glossary of Bookkeeping and Accounting Terms
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • I
  • J
  • L
  • M
  • N
  • O
  • P
  • R
  • S
  • T
  • U
  • W
  • Index