By Joel Lerner
What should be larger than the bestselling Schaum's define sequence? for college kids searching for a short nuts-and-bolts review, it should need to be Schaum's effortless define sequence. each publication during this sequence is a pared-down, simplified, and tightly targeted model of its predecessor. With an emphasis on readability and brevity, every one new identify includes a streamlined and up-to-date structure and absolutely the essence of the topic, offered in a concise and effortlessly comprehensible form.
Graphic parts reminiscent of sidebars, reader-alert icons, and boxed highlights pressure chosen issues from the textual content, remove darkness from keys to studying, and provides scholars quickly tips to the necessities.
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Extra info for Bookkeeping and Accounting Crash Course (Schaum's Easy Outlines Series)
Sample text
The _______ journal contains all records of cash transactions (re ceipts and disbursements). Answers: 1. recording; 2. debited, credited; 3. cash disbursements; 4. deb its; 5. 1 A sales invoice totaling $3,000 and dated January 14 has discount terms of 2/10, n/30. If it is paid January 23, what would be the entry to record this transaction? 2 Record the following transactions in the cash re ceipts journal: 3/2 3/10 3/14 3/28 3/30 3/30 Received $600 from J. Kappala in settlement of her account Received $615 from B.
Finally, Income Sum mary is closed to the Capital account. 58 BOOKKEEPING AND ACCOUNTING Financial Statement Treatment The Income Statement The classified income statement sets out the amount of each function and enables management, stockholders, analysts, and others to study the changes in function costs over successive accounting periods. There are three functional classifications of the income statement: 1. Revenue. Revenue includes gross income from the sale of prod ucts or services. It may be designated as sales, income from fees, and so on, to indicate gross income.
The amount was debited to Pre paid Insurance. Show the adjusting entry for the two-month period end ing December 31. 3 Machinery costing $12,000, purchased November 30, is being depreciated at the rate of 10 percent per year. Show the ad justing entry for December 31. 4 (a) The balance in the Prepaid Insurance account, before adjust ments, is $1,800, and the amount expired during the year is $1,200. The amount needed for the adjusting entry required is _____. (b) A business pays weekly salaries of $4,000 on Friday.