CENTURY 21 ACCOUNTING, 8e - Cengage Learning.doc

1、CENTURY 21 ACCOUNTING，9eAdvancedChapter Objectiveschapter 1 recording departmental purchases and cash paymentsAfter studying chapter 1，you will be able to 33601.define accounting terms related to departmental purchases and cash payments。2.identify accounting concepts and practices related to departm

2、ental purchases and cash payments .3.journalize and post departmental purchases and purchases returns。4.journalize and post departmental cash payments。chapter 2 recording departmental sales and cash receiptsAfter studying chapter 2，you will be able to 33601.define terms related to departmental sales

3、 and cash receipts。2.identify concepts and practices related to departmental sales and cash receipts。3.journalize and post departmental sales on account and sales returns and allowances。4.journalize and post departmental cash receipts。chapter 3 calculating and recording departmental payroll dataAfte

4、r studying chapter 3，you will be able to 33601.define accounting terms related to a departmental payroll system .2.identify accounting concepts and practices related to a departmental payroll system .3.prepare a commission s record and calculate commission on net sales。4.Complete payroll records。5.j

5、ournalize payroll transactions。chapter 4 financial reporting for a departmentalized businessAfter studying chapter 4，you will be able to 33601.define accounting terms related to cost accounting and financial reporting for a departmental ized merchandising business。2.identify accounting concepts and

6、practices related to cost accounting and financial reporting for a departmental ized merchandising busing3.distinguish between direct and indirect expenses。4.prepare an interim departmental statement of gross profit。5.prepare a worksheet for a departmentalized merchandising business。6.prepare financ

7、ial statements for a departmentalized merchandising business。7.analyze financial statements using selected component plete end-of-period work for a departmentalized merchandising business .Chapter 5A Voucher SystemAfter studying chapter 5，you will be able to 33601.定义accounting terms

8、 related to a voucher system .2.identify accounting concepts and practices related to a voucher system。3.Prepare a voucher。4.journalize data from vouchers in a voucher register。5.journalize voucher payment transactions in a check register。6.journalize purchases returns and allowances and payroll tra

9、nsactions in a voucher system .chapter 6 inventory planning and valuationAfter studying chapter 6，you will be able to 33601.定义accounting terms related to planning and costing inventory .2.identify accounting concepts and practices related to planning，counting，and costing inventory。3.describe the nat

10、ure of merchandise inventory。4.determine the cost of merchandise inventory using selected costing methods .5.estimate the cost of merchandise inventory using selected estimating methods。6.calculate merchandise inventory turn over ratio and average number of days sales in merchandise inventory .chapt

11、er 7 accounting for uncollectible accountsAfter studying chapter 7，you will be able to 33601.定义帐户terms related to uncollectible accounts。2.identify accounting concepts and practices related to uncollectible accounts。3.calculate and record estimated uncollectible accounts expense using the direct wri

12、te-off method .4.calculate and record estimated uncollectible accounts expense using the allow ance method .5.calculate and analyze accounts receivable turn over ratios。chapter 8 accounting for plant assetsAfter studying chapter 8，you will be able to 33601.定义帐户terms related to plant assets and depre

13、ciation .2.identify accounting concepts and practices related to accounting for plant assets and depreciation .3.journalize entries for buying plant assets。4.calculate and record property tax expense。5.calculate and record depreciation expense for a plant asset using straight-line depreciation .6.jo

14、urnalize entries disposing of plant assets。7.calculate depreciation expense using other methods。chapter 9 accounting for notes payable，prepaid expenses，and accrued expensesAfter studying chapter 9，you will be able to 33601.accounting terms related to notes payable，prepaid expenses，and accrued expens

15、es定义.2.identify accounting concepts and practices related to notes payable，prepaid expenses，and accrued expenses。3.journalize transactions for notes payable。4.journalize adjusting and reversing entries for prepaid expenses initially recorded as expenses。5.journalize adjusting and reversing entries f

16、or accrued expenses。chapter 10 accounting for notes receivable，unearned revenue，and accrued revenueAfter studying chapter 10，you will be able to 33601.accounting terms related to notes receivable，unearned revenue，and accrued revenue定义.2.identify accounting concepts and practices related to notes rec

17、eivable，unearned revenue，and accrued revenue。3.journalize transactions for notes receivable。4.journalize adjusting and reversing entries for unearned revenue initially recorded as revenue。5.journalize adjusting and reversing entries for accrued revenue。chapter 11 organizing a corporation and paying

18、dividendsAfter studying chapter 11，you will be able to 33601.定义帐户terms related to corporate accounting。2.identify accounting concepts and practices related to corporate accounting。3.journalize transactions related to starting a corporation。4.journalize transactions related to stock subscriptions。5.prepare a b