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//-->study guide foraccountingprinciples ofHelen BrubeckSan Jose State UniversityFlorence McGovernBergen Community CollegeUpper Saddle River, New Jersey 07458Library of Congress Cataloging-in-Publication DataPollard, Meg.Principles of accounting / Meg Pollard, Sherry K. Mills, Walter T. Harrison, Jr.p. cm.Includes index.ISBN 0-13-230479-1 (pbk. : alk. paper)1.Accounting. 2. Managerial accounting. I. Mills, Sherry K. II. Harrison, Walter T. III. Title.HF5636.P65 2007657—dc222006033723Executive Editor: Jodi McPhersonVP/Editorial Director: Jeff ShelstadDevelopmental Editors: Claire Hunter, Ralph MooreExecutive Marketing Manager: Sharon KochMarketing Assistant: Patrick BarberaAssociate Director, Production Editorial: Judy LealeProduction Editor: Michael ReynoldsPermissions Supervisor: Charles MorrisManufacturing Manager: Arnold VilaCreative Director: Maria LangeCover Design: Solid State GraphicsDirector, Image Resource Center: Melinda PatelliManager, Rights and Permissions: Zina ArabiaManager, Visual Research: Beth BrenzelManager, Cover Visual Research & Permissions: Karen SanatarImage Permission Coordinator: Nancy SeisePhoto Researcher: Vanessa MooreManager, Print Production: Christy MahonComposition/Full-Service Project Management: BookMasters, IncPrinter/Binder: RR DonnelleyTypeface: New Century Schoolbook 10/12.5Credits and acknowledgments borrowed from other sources and reproduced, with permission, in thistextbook appear on page PC-1.Copyright © 2007 by Pearson Education, Inc., Upper Saddle River, New Jersey, 07458.Pearson Prentice Hall. All rights reserved. Printed in the United States of America. This publicationis protected by Copyright and permission should be obtained from the publisher prior to anyprohibited reproduction, storage in a retrieval system, or transmission in any form or by any means,electronic, mechanical, photocopying, recording, or likewise. For information regardingpermission(s), write to: Rights and Permissions Department.Pearson Prentice Hall™is a trademark of Pearson Education, Inc.Pearson®is a registered trademark of Pearson plcPrentice Hall®is a registered trademark of Pearson Education, Inc.Pearson Education LTD.Pearson Education Singapore, Pte. LtdPearson Education, Canada, LtdPearson Education–JapanPearson Education Australia PTY, LimitedPearson Education North Asia LtdPearson Educación de Mexico, S.A. de C.V.Pearson Education Malaysia, Pte. Ltd10 9 8 7 6 5 4 3 2 1ISBN 0-13-179207-5Brief ContentsCHAPTER1Accounting and the BusinessEnvironment 2Recording BusinessTransactions 56The Adjusting Process124CHAPTER15Introduction to ManagementAccounting8008468969561006CHAPTER2CHAPTER16Job Order CostingCHAPTER17Process CostingCHAPTER3CHAPTER4CHAPTER18Cost-Volume-Profit AnalysisCompleting the AccountingCycle 178Accounting for a RetailBusiness 228Internal Control and CashReceivablesInventory348404292CHAPTER19The Master Budget andResponsibility AccountingCHAPTER5CHAPTER20Flexible Budgets and StandardCostsCHAPTER6CHAPTER7CHAPTER8CHAPTER910661116A-1CHAPTER21Special Decisions and CapitalBudgetingAppendixA:Target Annual ReportLong-Term Assets: Plant Assetsand Intangibles 468PayrollEquity520568624AppendixB:Accounting Information Systems andSpecial Journals B-1AppendixC:PartnershipsC-1CHAPTER10Current Liabilities andAppendixD:Present Value and Future ValueTables D-1AppendixE:Check FiguresPhoto CreditsGlindexG-1I-1PC-1E-1CHAPTER11Corporations and Stockholders’CHAPTER12Long-Term LiabilitiesCHAPTER13The Statement of CashCompany IndexFlowsAnalysis688746CHAPTER14Financial StatementContents1Accounting and the Business EnvironmentBusiness Organizations 4Types of Business OrganizationsForms of Business Organizations442Accounting and Accountability 5Organization Accountability 6Financial Accounting and Management AccountingAccounting Concepts and PrinciplesThe Entity Concept 8The Reliability (Objectivity) Principle 8The Cost Principle 8The Going-Concern Concept 9The Accounting Equation 9Assets, Liabilities, and Owner’s Equity 9Components of Owner’s Equity 10Accounting for Business Transactions 11Evaluating Business Transactions 16Financial Statements 16The Income Statement 16The Statement of Owner’s Equity 19The Balance Sheet 19Statement of Cash Flows 20Relationships Among the Financial StatementsEthical Decision Making 21Ethics in Accounting and BusinessStandards of Professional Conduct21236720Chapter 1 Demo Doc: Transaction Analysis Using the AccountingEquation/Financial Statement Preparation 24Accounting in Action34Review and Assignment Material352Recording Business Transactions5658The Role of Accounts in Summarizing Business TransactionsTransactions 58Accounts 58Assets 58Liabilities 59Owner’s Equity 59Chart of Accounts 60Double-Entry Accounting 60Rules of Debits and Credits 61T-Account 61Normal Balance 3Recording and Summarizing Business TransactionsThe Transaction Analysis 6563
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